The reporting period has come to an end, and there is still no receipt for land tax - what to do? If the land tax doesn’t arrive, what should I do? Why don’t they send the land tax?

- How can you avoid becoming an unwitting offender and, at best, not being subject to heavy fines, and at worst, being banned from leaving the country or facing criminal liability? Recently, there has been a lot of concern among landowners, which is associated with non-receipt of notification from the tax authorities regarding payment of land tax. In such a situation, how can you avoid becoming an unwitting offender?

Irina Egorova: The obligation to pay tax arises only after receiving a notification. The tax authority has the right to issue a notice for the three previous years. That is, if you did not receive a notice this year, the tax authority has the right to issue a notice next year for two to three years.

If we have not received a notice for 4 years, then the tax authority does not have the right to present it to us 4 years in advance?

Irina Egorova: Only for 3 years.

How much has the official cost of appraising a land plot increased on average in the Moscow region? Are we talking about a 50% increase in cost or more? Based on press publications, it becomes clear that the cost has increased significantly.

Lyudmila Samsonova: There are no such statistics yet, and there is also no information about what the cadastral value of a particular region will be.

Do the regions themselves set the cadastral value?

Lyudmila Samsonova: The cost is set by the subjects themselves. Moreover, if we are talking about the Moscow region, then the cadastral register is maintained by district. For example, Dmitrovsky district.

Can't the tax be higher than the federal limit of 0.3 percent? And, let’s say, amateur performances exceeding this figure can be challenged?

Lyudmila Samsonova: Absolutely right. It may be lower and, moreover, in some cases it may not be charged at all. Some benefits can again be established by local governments.

If the tax authority says two years later that we sent a tax notice to citizen X, he did not consider it necessary to pay. And the citizen, in turn, received nothing. After all, it is known that all tax notices are simply thrown into the mailbox. What should the tax authority answer in this case?

Lyudmila Samsonova: Firstly, in this case, the tax authority will need to prove that the citizen did not pay the tax after notification. Secondly, a procedure has been established that any notification must be received by the addressee, and not just thrown into the mailbox.

There were reports that local authorities in some Moscow region areas said that summer residents, cottage owners, gardeners - individuals - should go to the local tax authority and register as taxpayers for land.

Irina Egorova: There is no obligation to register for tax purposes.

If it cannot be proven that there was no proper notice to pay the tax, the obligation to pay the tax will still remain. And if it can be proven, then the citizen will face responsibility. Lawyers still advise taking insurance.

Lyudmila Samsonova: Last year there was a situation in Moscow in one of the inspectorates: they brought a notice of payment of transport tax, which, according to the law, comes on July 1, the postmark from the tax office bore the date “July 2”. That is, the notice was sent after the deadline. This suggests that the tax office, in addition to the tax, also assessed a penny, a fine for late payment. In such a situation, the main thing is the correct position of the taxpayer: attentiveness.

Is the tax office responsible in such cases?

Lyudmila Samsonova: Only through the court.

Since we are talking about transport tax, it often happens that a tax notice is received for the payment of transport tax, which was sold several years ago (officially, with deregistration with the traffic police, not under a general power of attorney). What to do in this case? As I understand it, there are three options: don’t give a damn and pay, don’t give a damn and don’t pay, or try to find out something.

Lyudmila Samsonova: Third option. Otherwise, the inspectorate will sue and ban you from traveling abroad. Then, of course, you will prove that you are not guilty.

Will the tax authorities be responsible for unblocking travel abroad, including money?

Irina Egorova: I doubt it very much.

The tax office can work as it pleases: lose our documents, send notices on time, but we will be responsible. We should waste time, not go to work, but go to the tax office.

Lyudmila Samsonova: To do this, it is not necessary to go to the tax office: it is enough to collect a complete package of documents, certify them and send them to the tax office with notification of receipt. If you are particularly concerned about your time, contact the tax consultants who will handle your tax case.

Let's return to land plots. At what point does tax liability begin for houses that are taxed as real estate?

Lyudmila Samsonova: From the moment of registration.

In the next couple of years, there will be no liability, criminal, administrative or otherwise, for failure to register an actually finished and used house. But this is actual tax evasion?

Lyudmila Samsonova: I would like to now touch more on legal entities, which, unfortunately, also sin with such things. In my practice, there have been repeated cases in which serious and large organizations did not register their real estate properties due to some unfinished work. When I was a tax official, I myself successfully proved such cases. After all, the facility has been put into operation, people come to work. It is very easy to record this - just as easy as recording your residence in a house that is not suitable for registration or habitation. Objects that are not yet completed or unsuitable for habitation are not subject to registration. Believe me, it will not be difficult for the tax authority to prove that you live in this house. Then there will be a criminal article for tax evasion and deliberate failure to register an object.

It seems that we have received all the clarifications from our guests. Conclusion: in general, we have nothing to fear, but it is better to always be careful and check everything. All the best, Alexander Zlobin was with you.

To listen to the full version of the interview, click on the player button.

Taxes on houses and land plots in New Moscow

Are you not receiving tax notices? You and a plot of land, but are you worried that your rights to real estate in New Moscow are not protected by the state because you do not pay taxes?

What to do, if land tax not credited? Are you not receiving tax notices? .

Land tax may not be assessed due to the fact that the tax office has not received data on the cadastral value of a plot with a specific cadastral number. This happens because initially the registers were kept handwritten, then each department filled out the registers in accordance with installed computer programs, and only now has it become possible to exchange data between the Tax Inspectorate, the department of the Federal Service for Registration of Cadastre and Cartography, the Cadastral Chamber and the Technical Inventory Bureau.

You can contact the Federal State Budgetary Institution "FKP Rosreestr for Moscow" in New Moscow with an application to register a land plot for cadastral registration and provide a cadastral passport in form B1.

The new real estate tax on houses, taxes on dachas, and land tax introduced in 2016 is already worrying many citizens.

Since the real estate tax is local, that is, according to the standard, 100% is credited to local municipal budgets, funds from paying the tax for all land plots, houses and dachas located within the boundaries of the municipality will be credited in full to the corresponding local budget, regardless of the form ownership of land plots, houses or dachas, including regardless of the process of delimiting state ownership of land. The fundamental point of this law was the change in the tax base; the amount of a specific land tax began to be determined as a percentage of. The most common reason for the impossibility of appraising a land plot is that the documents provided do not correspond to actual land use; this data is contained in the cadastral passport or.

Property tax for individuals is paid in equal installments in two terms - no later than September 15 and November 15. But the obligation to pay arises only from the moment the notification is received from the tax office. Receive tax notices and avoid paying penalties and interest.

From 2016, property tax for residents of New Moscow and the Naro-Fominsk district of the Moscow region will increase by at least one and a half times.

Girls, explain. I started checking my debts before going on vacation. New annual taxes have appeared (property and transport), but for some reason they come at the same time as penalties. That is. and the tax and penalties for it were accrued simultaneously on September 4, 16. And so for all four. Is this how it should be? *** Topic moved from the conference "SP: Gatherings"

Discussion

Maybe someone knows: in the taxpayer’s personal account there is a property tax debt of 5 rubles and an overpayment of property tax penalties of 9 rubles.
There are links to the “Application for Credit” and “Application for Refund.”
How can I re-close them?

09/13/2016 16:12:46, property

I have the same situation. I called my tax office. According to them, there are no new taxes yet, but what I have is a debt for as long as 2007 (I wonder where the tax office was before) and penalties on it. They said to write to tax.ru about writing off the tax according to some federal law. Maybe it's the same for you?

The situation is as follows: three children under guardianship, one of our own, children from 0 to 2 years old. We live at the dacha during the summer; we bought it this year and have not become members of the union and are not planning to. In general, we are individuals, which is legally possible. Electricity is a direct contract with Mosenergo. And since spring, the SNT board has been taking turns coming to us and extorting money. We ask them to show the documents on the basis of which we must pay them. Naturally, there are no documents. And so, by their willful decision, they limited our electricity...

Discussion

How can you limit electricity if you have a direct agreement with Mosenergo? That is, electricity from the pole to the house comes from a state transformer, how can it be limited? The situation is not clear, you are darkening something...how can they limit electricity that does not belong to them. Or does SNT have something to do with electricity.
Yes, this is a constant practice, the only way SNT can influence the owners is to limit electricity, but for this they must have access, where it can be blocked and grounds, which means they must have at least some relation to electricity.
Yes, does the certificate of ownership say that you have SNT or not? This is also important. If yes, you need to contact the administration - it is possible that it is no longer there and you belong to a nearby locality and you need to redo your property documents. Then you should not go to court, but to the police.

Thank you everyone! I received an answer, but I consider further discussions about why I should pay someone something closed, this is not that kind of conference.

In March 2007, a garage was purchased and decorated, and a certificate of ownership was received from the Registration Chamber. The garage is in one area, the owner is registered in another, well, almost as always happens. The owner never received property taxes. Should the owner somehow do something himself? Or maybe something was registered incorrectly? Or is there an option that the garage cooperative pays the taxes? And the members simply contribute money there. Those in the know, please enlighten me.

Discussion

Moon, the statute of limitations is 3 years, so anything after 3 years, they have no right to demand from you...

I haven’t been able to get notification for my apartment for 9 years now, I went to the tax office 4 times - it’s not on the list! They send you to the BTI, maybe they missed you, the BTI points a finger at the screen - here you are, you have been submitted, that’s your business. It is unknown where the tax authorities are going. I asked a lawyer, they clearly answered - I shouldn’t run after the tax office, they should be looking for me.
My only consolation is that the statute of limitations is 3 years (I read it somewhere), i.e. there should be no more to count.

Yielding to pressure from acquaintances and friends who received certificates with cosmic cadastral value (two have already filed a lawsuit), I ordered and received my certificate. Cute:). Kopeck piece in Tagansky district, monolith-brick, 64.1 sq.m. priced at 15,594,219.02 (for two kopecks I shed tears). Having scoured the network, I calculated: 15594219.02/64.1*20= 4,865,590.95 - non-taxable base, 15594219-4865590.95 = 10728629 - taxable base. At a rate of 0.1%, I receive a tax of 10,728 rubles. In principle, it’s tolerable, the point about... is annoying.

Discussion

It seems that on the Rosreestr website you can see the cadastral value by cadastral number, and you don’t need to order any certificates.
But I received a tax for a dacha in the Moscow region for the year 14. Land tax 41tr and house tax 13tr. In total, you must pay 54 tr by October 1. Too cool for me. Especially when you consider that the cadastral price of land is more than 2 times higher than the market price((
Can you tell me, your friends who challenged the cadastral valuation in court, where the apartment was appraised? Just from independent appraisers or from an SRO organization?

Yes, everything will change 10 times...I remember privatization...until 2014..until 2015....and there is no end in sight....

Maybe someone can explain? My father has a plot of land in the Moscow region. He did not pay land tax because there was a benefit - he is a group 2 disabled person. This year he was sent a receipt for paying taxes. He goes to the tax office: “How can this be, I have a benefit that the government has established for people with disabilities?” The tax office tells him that local authorities have established a benefit for only 1 hundred square meters of land (no tax), and he must pay tax on the remaining 11 hundred square meters. Can local authorities cancel...

Discussion

According to the federal law (tax code), disabled people of groups I and II pay land tax, but the tax base is reduced by 10 tr.
Local authorities may or may not establish additional benefits. They cannot reverse the reduction in the tax base.
Here [link-1] you can try to look for the details of the documents that set rates in your specific area, and then google the document itself, additional benefits should be written there in detail.

Good afternoon. Maybe someone knows, please tell me. The land tax has arrived, the amount is large. The cadastral land assessment is a commercial price. Previously, the cadastral value was very small, and the tax, accordingly, was not high. But now it is assessed at the full commercial value, and the tax is calculated on it. The question is, how legal is this now, and how and where to find out why the tax is calculated this way??

Discussion

Yes, that's all true. The tax is now 0.3% of the new cadastral value, this year it was raised. We have more than 20,000 thousand. Each municipality can establish its own benefits, but as a rule, there are none for pensioners and labor veterans, at least in the Mytishchi district.

Shock... I received a notification about land tax in the Moscow Region today. Compared to last year, it has increased ONE THOUSAND TIMES ((For 2013 I paid 40 rubles, for 2014 I have to pay 41 thousand rubles. And this is only for the land.... The cadastral value is more than 2 times higher than today market ((The neighboring plot has been on sale since the fall at a price of 600 tr per hundred square meters. They charged me a cadastral register of more than a million per hundred square meters. I am ready to sell my plot to our state at this price even today!!! Tax...

Discussion

We’ve been writing about this for a long time, we just started with apartments, and now we’ve taken up land.

31.07.2015 10:04:14, everyone is passionate about Ukraine

Your prices for last year are strange, very strange, mine is 20 times more. 90 km from St. Petersburg. I paid the same amount as you 10 years ago.

If you own a small dacha plot, won’t you pay exorbitant taxes? Maybe someone knows?

We moved to a town, we received a tax of 2% of the inventory value of the building, that’s 50,000. As I understand it, this is an innovation, and that there are no concessions for families with many children. Tell me, have everyone had such crazy taxes over the past year?

Every time a payment for property (apartment) tax arrives from the tax office, I am indignant (to myself) why do pensioners have a benefit, but I, a mother of three children, do not?! I own a large apartment not because I live large, but because I provide living space for each of my children! I raise future taxpayers for the state and regularly pay my 13% to the budget. Now this is still a manageable figure. And from 2016, in accordance with the new scheme for calculating tax based on market value...

Good day) Tell me, how much do you pay for membership fees? This year we collected 5,000 rubles per site, plus 500 rubles for the road, I have 12 acres, I paid 11,000 rubles and also for the light. Our amount is growing catastrophically every year, plus we also rent for the road, but the roads, it’s already August, there are no roads...... the chairman says they’re renting poorly... and she found a way out, she’s filling the potholes with pebbles, idiocy, At meetings, people are indignant, but nothing happens. Plus he says, like...

Discussion

Together with light, we get 30-35 thousand a year + gas another 20-25 thousand
But our road has already been completed a long time ago; they collected 50 thousand for it

And this year we already have 8,000 rubles (6 acres). Last year, I think it was 5,000 rubles. But it's not too burdensome for me yet

Please tell me, otherwise the deadlines are already running out, and then I’ll read the laws in detail... I own two apartments. I receive a tax notice only for one - the one in which I do not live, and the notice comes to the address of the second apartment, in which I actually live. But I did not receive a tax notice for this apartment. Is there a logical explanation for this? Or is it time to politely ask the tax office where the notification for the main apartment is? thank you) *** Topic moved from...

Discussion

The tax may not arrive for a long time. Retroactive accruals can be made for no more than 3 years.
But it’s better not to go yourself, why would you pay extra money.
For 6 years I received taxes for half of my apartment, but my husband did not receive taxes for the other half. I applied for a tax deduction on the purchase, but he didn’t. The husband’s tax began to arrive only in the 8th year of owning the apartment. So the tax mess is still a mess...

I haven't been charged tax for one of the apartments for 5 years. Now they charge. For 2012 - I paid for the first time. Don’t worry, if the debt is not displayed, it means that the IRS doesn’t need your money yet.

Don’t transfer it to finance, there is no one there. I found out about this by accident, maybe someone doesn’t know either that pensioners have the right not to pay property tax BUT, this right is DECLARATIVE in nature, i.e. Until the pensioner comes to the tax office and submits an application, taxes will be calculated. Due to the fact that property taxes will increase significantly from 2015, this is very relevant. The tax authorities have forms for such applications; a copy of the pension certificate must be attached to the application. After 1 month from...

Discussion

Everything is correct. To the messages below - all information can be found on the Federal Tax Service website www.nalog.ru in the electronic services section. Select your region (since land and transport are local taxes, and, accordingly, benefits), then the service “Property taxes: rates and benefits” and there you see what you are entitled to.

I bought a dacha in 2011 in the near Moscow region, but I haven’t received a letter of happiness about taxes on land and house. Is it time for me to worry or sit still? If I have to go to the tax office, how can I explain that I didn’t tell them earlier?

Discussion

Only on January 1, 2015, a law was adopted according to which we are required to notify the tax office that we have not received tax on something. Those. if you don’t receive anything in 15, then in 16 you will have to notify the tax office. For now you can sit upright on your butt.

You won’t believe it, but they’ve never come to me for anything

An inheritance is neither a gift nor a purchase. Blog of user NafNury on 7ya.ru

Last year my father died, drowned in the river on the way to the dacha... There are 3 direct heirs left: my mother, me and my sister, and my father's inheritance: 1/4 of my parents' apartment, a plot of land of 12 acres, bank accounts and deposits... To register the inheritance, I turned to a notary I knew and suggested that my sister give up her shares in favor of my mother in order to save on duties, but it was decided to divide everything “according to the law.” Well, I had to pay 17 rubles for everyone (5+5+7), since my mother is a pensioner, and my sister...

Discussion

To all those who sympathize: you see, if such a message as this author’s was in a single copy, then yes, I would sympathize with the author and agree with him. But (maybe people are inattentive?)... When BM is “soup”, and his NL is “maramoyka” + something indecent about the baby they had born + “oak” (and this is about a loved one!) + there is also “tok”, giving a car (in parallel with the beloved one with “oak”, which is now definitely an OAK with horns) + quarrels with his sister over a joint business (of course, the sister who helped with the boys is to blame!) + squabbles over the service + bullshit with grapes brought by the former father-in-law...
“What disgusting! What disgusting... this jellied fish of yours!”
...And it seems that the author is right everywhere! But there is a thing that is higher than this Judushkin’s “I, Mama, BY THE LAW!” (“Messrs. Golovlevs”) is generosity (I apologize for being old-fashioned). But the author does not have this. However, she invariably comes to the conference with the desire to find support for her actions and receive moral absolution. Finds it, of course. Still, people are different...
Once again: every single action is on the verge of a foul, but, in principle, acceptable. All together - terrible dirt. Oh yes! The author has children as a priority! End justifies the means? Don't boys need a warm-hearted, understanding, generous mother? "Money, money, rubbish..."
Maybe the conference would have “fed” her less of its sympathy, the author, you see, and would have thought... But where is it going!

Thanks to the answerer :)

Good night, in February 2014 our garage was demolished, the land was bought by Russian Railways. We drew up an agreement for compensation and paid it in six months. Now the tax has arrived, do you need to pay income tax? Do I have to pay? Mom found Article 220 of the tax code, do we qualify?

Discussion

You qualify under Article 217, but there are nuances there. I would go to the tax office with the agreement and discuss it.

Article 220 of the Tax Code talks about deductions when selling property that was owned. Was the property registered in your name for the land and garage?
For an accurate answer, you need to see the agreement under which you received compensation, whether it can be “pulled up” under paragraph 2 of paragraph 1 of Article 220 of the Tax Code.
In any case, in order not to pay tax, the former owner of the property must fill out and submit to the tax office by April 30, 2015 a declaration in form 3NDFL, property documents and the agreement under which the property was seized, declaring the right to a tax deduction.
You can’t just not pay tax without filing a return.

What helps you cope with the pain of loss?
...I am happy, surprised and ask you: “You died, right? They buried you?” To which you reply that, as always, I mixed everything up, and that you are alive. I’m wondering if you’re cold, because it’s so cold outside, and you say that you feel good and warm, and show your winter jacket on the hanger as proof. I wake up and cry... When you pray, it becomes easier, as if you cease to exist on earth. It seems that you dissolve in the air, in the snowflakes, in the skies. And you don’t notice the time. I ask God for patience, humility and perseverance. I went to church to take communion. Someone else’s soul is dark, but I haven’t looked into mine for a long time. I cried for the rest of my life. And finally it dawned on me. What happens to us is not just like that. The Lord sends us only...

And how is it considered now? For a 100-meter apartment outside the Moscow Ring Road, I received a tax of 10 thousand for 9 months. The apartment is new building. I'm shocked. *** Topic moved from the conference "About your own, about your girlish"

Yesterday I pulled a tax notice out of my mailbox. In which we are asked to pay property tax in the amount of 10 thousand rubles. The property - according to the documents is called a gatehouse, de facto - is a tiny house with two rooms + a garage. According to BTI estimates, this “palace” costs no less than 530 thousand rubles. (yep, a panel house built in 1950) I roughly calculated by analogy how much tax I would receive on a residential building and I felt sick. Really. Because to all this goodness we must also add the tax on...

Discussion

What's the point of calling and arguing? Write an official letter to the bank. Do you still have some documents for the card (the contract, when you opened it or something else?). Mistakes happen often, let them correct them. Well, it also happens that “preferential-free” is for a certain period of time, the first couple of months or six months. And then it’s very expensive and you can refuse without penalty. Many of us buy this free cheese.

It’s strange that the BTI valued my new two-room apartment at the same amount...
Maybe you have a lot of land attached to your gatehouse?

Of course, our father-in-law is still a storyteller, but... as they say, there is no smoke without fire. We have a dacha on 6 acres (Taldomsky district), on a plot of land there is a house on the 2nd floor and a bathhouse on the 2nd floor too. In the fall, my father-in-law was already sitting there alone, he says, “THREE people from the BTI walked around the entire partnership. And these three “counted” everyone.” They say none of these three even entered the polling stations. But for everyone, the cost of their buildings on the site was written down. And they announced to everyone how much tax they would be charged next year. They say we will have to pay for the year...

Discussion

Just the other day I submitted documents using a simplified system for registering a house and utility unit with SNT. Don't ask why, I don't know. So the aunt who checked the declaration said that then she would go to BTI to measure, so to speak, check the compliance of the declared footage with the real one. But when asked whether a house with an attic floor is a two-story or one-story house, I couldn’t answer it and sent her to read the Town Planning Code.

No registered ownership - no object of taxation
1. Payers of taxes on property of individuals (hereinafter - taxes) are recognized as individuals - owners of property recognized as an object of taxation.
Article 2. Objects of taxation
The following types of property are recognized as objects of taxation:
1) residential building;
2) apartment;
3) room;
4) dacha;
5) garage;
6) other building, premises and structures;
7) share in the right of common ownership of the property specified in paragraphs 1 - 6 of this article.

Article 5. Procedure for calculating and paying taxes

1. Taxes are calculated by the tax authorities.
2. The tax is calculated on the basis of data on the inventory value as of January 1 of each year. The procedure for calculating such value is established by the federal executive body authorized to carry out the functions of legal regulation in the field of maintaining the state real estate cadastre, carrying out cadastral registration and cadastral activities.
4. Bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, as well as bodies carrying out state technical accounting, are obliged annually before March 1 to submit to the tax authority the information necessary for calculating taxes, according to as of January 1 of the current year.
5. For new buildings, premises and structures, the tax is paid from the beginning of the year following their construction or acquisition.

On the way from home to the bus stop, he falls several times, gets up and runs again, stops, breathes for a few seconds like a locomotive and then starts the forced march again. Children do a lot of things, and our task is to leave them the right to make mistakes. This is their life. They came to Earth to live it on their own. We are trying to do this for them, protecting and protecting them. - Confidence. The child himself knows what he wants. Have you noticed that a child says “I want!”, and an adult says “I DON’T want!”? Have you thought about why this happens and what it leads to later? All you have to do is learn to trust his wishes. If they are not clear to you, find out the reasons for these “I want”. This is quite enough to make sure that "just...
...Have you noticed that a child says “I want!”, and an adult says “I DON’T want!”? Have you thought about why this happens and what it leads to later? All you have to do is learn to trust his wishes. If they are not clear to you, find out the reasons for these “I want”. This is quite enough to make sure that the child will not do anything “just like that.” And if there is a reason for an action, then why not perform a feat in the name of your child - trust him?! - This is his life. Alas, this is exactly the case. No matter how much we would like to believe that he needs us like air, this is not true. Or true to a certain extent. He (she) needs us just as long as he needs us. And his need is our love. By and large, that's all he needs. Imagine that in front of you is someone else's...

Tell me, those who received tax receipts for 2010. Has your cadastral value changed? For some reason, my cadastral value increased from 30,000 rubles. up to 740,000 rub. for 7 acres. those. almost 25 times (though the Odintsovo district is slightly inadequate on many issues, to put it mildly). Moreover, there have been no legal actions with the site in the current period. As a result, instead of the previous penny tax (about 300 rubles), I received a receipt for almost 3000 rubles. (and I have 2 plots, i.e. multiply by 2...

Discussion

I called the tax office - in Dmitrov, they said that they didn’t have time to count everyone who received the tax at the old cost, then they will send an additional payment :) So it’s better to pay after all, otherwise there will be a penalty on such amounts - God forbid...

:(Well, what can I say. Now, apparently, we’ll pray that they don’t count the footage into millions :(
My neighbors covered their receipts - they have the same almost 3000 rubles. it turned out, but not like mine, but with 6 receipts :(
Thank you for your answers.

Discussion

The tax office will not refund you the money spent by the insurance company on your treatment. You didn’t pay out of your own pocket, but the insurance company paid for you out of its own. Here we are talking about the fact that the tax office will return to you the amount of tax you spent on the treatment of you, your child or your relative. Those. if your salary is for 12 months. amounted to 72,000 rubles, income tax - 9,360, and you paid 12,000 rubles for treatment, then you will be refunded the amount of income tax (13%) from 12,000 - this is 1,560 rubles. It also makes sense that the amount of income tax paid on your salary should not be less than the amount of income tax you paid for treatment, otherwise they will be paid in proportion to the income tax paid from your salary for the reporting period. Now they have already increased the maximum amount for treatment (not taking into account expensive ones) to 35 thousand rubles. I'm telling you as a lawyer. Well, if you paid more than 35,000 rubles for treatment, then, unfortunately, this amount is limited by a limit and, alas, nothing can be done. Well, if you do not work, then your husband or your parents (if they work and contributions to various funds are paid for them) can receive this tax deduction by submitting a completed tax return, documents certifying the fact of payment for treatment, documents on kinship and a certificate about wages for the previous year to the tax office at your place of residence before April 1. That's how things are. Good luck to everyone and be sure to take advantage of this opportunity! At least some money will never hurt you and your baby.

There is no other property in the house, the niece refuses to buy half the house, and the uncle is afraid to come to the village on vacation. They don't like him there. Notaries without borders Two years ago, President Putin asked himself the question: “What kind of penny-pinching is this? If a person inherits an apartment or a garden plot from his parents, he still pays tax!” The State Duma reacted promptly: the law abolishing the tax on first-degree heirs came into force on January 1, 2006. But even today, when the tax is not charged, many notary offices require a floor plan and an explanation from the BTI, as well as a certificate of the cost of housing from the same place, to formalize the entry into inheritance rights. Probably to calculate your notary fee at 1.5% of the cost of the apartment (according to the BTI certificate). But a duty is not a tax. And lest you forget...

And you, girl, too, get ready for the journey with us! "If you are kind!" Presenter: And here is the green arrow. To whom does this arrow point? (To the Earth) Yes, to the ground. To make your walk more fun, sing a song. Song "A friend is with us." The Earth enters to the music. Earth: Hello guys! I am the Earth-nurse. And you probably came to me for a reason. Do you need something from me? Girl: Yes, we came to you for advice. We wanted to grow a flower and planted a seed. But it doesn't germinate. You can help? Earth: I can... But first, tell me what you know about me. Children: There is a huge house on Earth with a blue roof. The sun, rain and thunder, the forest and the surf live in it. Alive...

..."If there was only one place on Earth from which one could see the stars, then people would flock there in droves to contemplate and admire the wonders of the sky." (Seneca, 1st century AD) It’s hard not to agree that in this sense, little has changed on earth over thousands of years. The bottomlessness and vastness of the starry sky still inexplicably attracts people's views, fascinates, hypnotizes, fills the soul with quiet and...
...Stars are huge luminous balls of fire. The sun is also a star. It is located close to the Earth, and therefore we see its light and feel its heat. There are stars many times larger and hotter than the Sun, but they shine so far from the Earth that they appear to us as just small dots in the night sky. Children often ask why the stars are not visible during the day. Together with your child, compare the light of a flashlight during the day and in the evening in the dark. During the day, in bright light, the flashlight beam is almost invisible, but it shines brightly in the evening. The light of the stars is like the light of a lantern: during the day it is eclipsed by the sun. Therefore, stars can only be seen at night. In addition to our Earth, there are 8 more planets circling around the Sun, many small asteroids and comets. All these celestial bodies form the solar system, the center of which is...
...They had a daughter, the beautiful princess Andromeda. She grew up and became the most beautiful girl in Ethiopia. Cassiopeia was so proud of her daughter's beauty that she began to compare her with goddesses. The gods became angry and sent a terrible misfortune to Ethiopia. Every day a monstrous whale swam out of the sea, and the most beautiful girl was given to him to be eaten. It was the turn of the beautiful Andromeda. No matter how much Cepheus begged the gods to spare his daughter, the gods remained adamant. Andromeda was chained to a rock by the sea. But at this time the hero Perseus flew by in winged sandals. He had just accomplished a feat by killing the terrible Gorgon Medusa. Instead of hair, snakes moved on her head, and one of her glances turned all living things into stone. Perseus will see...

Discussion

How about one comment? :)
The comet's tail does not glow at all, as can be understood from the article. The tail of a comet consists of gases, dust particles and ice. And when the comet approaches the Sun, sunlight begins to be reflected in these particles. In general, the tail itself does not appear immediately. Far from the Sun, a comet is practically no different in appearance from asteroids.

And Pluto:), is no longer a planet:), but only an asteroid.

Every person must take care of timely payment of various taxes. In the absence of transfers, the Federal Tax Service applies various enforcement measures to debtors, represented by penalties and interest. If the debt increases to a significant size, the court and bailiffs are involved in collection. The tax office sends receipts, but taxpayers should know what to do if the land tax does not arrive.

When do you have to pay land tax?

This type of fee must be transferred to the budget before December 1 of any year, and for this, the Federal Tax Service itself sends the necessary receipts to payers.

They contain the amount of tax and payment details. Payers can verify the correctness of the fee calculation on their own, for which they carry out calculations using online calculators or special formulas.

When do receipts start arriving?

From the moment the tax is calculated, the inspectorate must send notifications no later than 30 days before the moment when the fee must be paid. Therefore, the receipt must arrive before December 1st. Land tax doesn't arrive - what to do? If the paper does not arrive by the deadline, then taxpayers must take care of receiving it themselves.

Formally, tax authorities must send all notifications for land tax for individuals by October 18.

Why might I not receive a receipt?

There are many reasons why this notification may not arrive. Land tax doesn't arrive - what to do? We need to understand the reasons and the necessary actions to eliminate them. Most often, the lack of receipts on time is due to the following reasons:

The inspectorate workers themselves do not receive up-to-date information about which lands belong to a particular citizen in the required time frame, so they simply do not have information about all the objects for which notifications need to be drawn up;

often the reason is due to technical failures in the work of the Federal Tax Service;

often the lack of a receipt is due to the negligence of inspection workers;

Even postal employees may be the culprits;

notification can be stolen directly from the mailbox.

Regardless of the reason for the absence of a receipt, payment of land tax must be made within the established time limits, otherwise certain penalties, such as large fines, may be applied to the taxpayer.

What should taxpayers do?

Land tax doesn't arrive - what to do? This situation occurs quite often, and this is not a reason for postponing payment to another period. Therefore, funds must be paid on time.

Taxpayers must follow these steps:

you need to visit the Federal Tax Service office to receive a new receipt;

the employee of this service should be informed about all plots of land owned by the citizen for which a notification was not sent;

Documentation for the land is transferred to the Federal Tax Service employee, and this includes a certificate of ownership or a lease agreement.

Thus, taxpayers themselves must take care to obtain a receipt for payment of the fee.

What is the liability for violations regarding the payment of land tax?

If citizens do not inform employees of the Federal Tax Service that they have not received a receipt for payment of this fee, then this is considered an offense if no action is taken to deposit the funds in a timely manner. If this fact is discovered, taxpayers will certainly be held accountable and therefore pay a fine equal to 20% of the payment amount.

Additionally, penalties will be assessed against such violators, accumulating for each day of delay. The amount depends on the amount of debt and the refinancing rate.

Therefore, each person must independently ensure that the necessary funds are transferred to the budget in a timely manner. Failure to comply with this requirement will result in the accrual of significant fines and penalties, which increase the financial burden on the payer.

How to find out the tax amount?

If a receipt does not arrive, then payers do not know how much money should be transferred to the budget. How to find out the land tax in this situation? Since there is no accurate information from the Federal Tax Service, there is a high probability of making a mistake when making your own calculations. Therefore, it is not recommended to independently calculate the amount of the fee.

It is recommended to contact the Federal Tax Service directly, for which you must indicate the lack of notification, and it is also advisable to take with you documentation for all available plots of land. The received data is processed by specialists, after which, based on the area of the land, they will calculate the correct amount of tax that should be transferred by the owner to the budget.

It is advisable to come to the Federal Tax Service office in November if you have not received a receipt by mail before the beginning of this month. But before you find out the land tax, it is important to collect documentation for all available plots.

How is tax paid if there is no receipt?

It is important to know not only the amount of the fee, but also the payment details, so in any case you need to contact the inspection department. After calculating the payment, the institution’s employees will additionally print out a receipt, with which you can contact the cash desk of any bank or post office. You can also enter the details yourself in payment terminals.

Do pensioners pay land tax? Such payers must pay this type of fee on a general basis; therefore, benefits or exemptions are not assigned to them at the federal level. But in different regions there may be different relaxations for people of retirement age. Therefore, you can find out whether pensioners pay land tax at the Federal Tax Service branch of a specific constituent entity of the Russian Federation.

Thus, any person who owns a plot of land must pay an annual land tax. The calculation of this fee is carried out by employees of the Federal Tax Service, after which a notification is sent to the citizen’s place of registration. If it has not been received by December, the taxpayer must independently obtain it from the tax office. Employees of the organization will not only correctly calculate the amount of tax based on data from the title documents for the plots, but will also print out a receipt.

The reporting period has come to an end, and there is still no receipt for land tax - what to do?

Individuals as owners of plots of land, as well as persons possessing them on the basis of free use and inheritable ownership, have the obligation to pay a tax for the use of land to the municipal budget.

The fulfillment of this obligation is monitored by the Federal Tax Service of the Russian Federation, and they also have the obligation to send citizens notifications about the amount of tax accrued for payment for each reporting period. But there are situations when this duty is violated. Why? We will tell you this, as well as what a citizen who has not received a notification should do in this article.

The receipt must be received by the citizen no later than thirty days before the end of the land tax payment period. In accordance with the requirements of Russian tax legislation, land tax must be paid no later than December 1 of the year following the previous year. Accordingly, when paying tax for 2017, the period when it can be paid will expire on December 1, 2018. The corresponding payment document must be received no later than November 1, 2018.

The receipt didn't arrive

There are several common reasons for this.

The first is the delay of the letter with the receipt or its loss when sent by mail. Postal shipments are often delayed or even lost at the post office. Finding a letter with a payment document will take time, which may take more than thirty days, and if the first of November has already arrived, then such a delay may cause a delay in paying the tax.
The second is the erroneous sending of a letter with a notification and a payment receipt to another person’s address. The time spent finding the letter and returning it to the proper addressee may also prevent you from paying the money to the municipal budget on time.

How to proceed

You shouldn't just wait until the notification arrives. The tax service is not involved in tracking whether the sent notice reached the addressee. A repeat notification is also not sent.

The only way to receive a payment receipt on time is to apply for it to the tax office. Tax officials also advise doing this.

By contacting the tax office, you can receive the necessary payment document and pay the tax on time.

Where to find out the tax amount

The first way is to contact the tax office and receive a paper receipt along with data on the amount of land tax that needs to be paid.
The second way is to find out the amount of tax and pay it on the Federal Tax Service website.

How to find out the amount you need to pay in tax using the Federal Tax Service website

The tax service website allows you to calculate the amount of tax using a special calculator. To determine the amount to be paid:

find the “Tax calculator” section on the website;
go to it;
Select land tax in the drop-down list and go to the next step;
select the tax period for which you want to calculate tax;
enter the cadastral number of the plot;
the cadastral value of the land will also need to be indicated;
object area;
the size of the share in the right of ownership or possession;
tax deduction, if any;
the period for which you own the land;
the rate at which the tax should be calculated;
the amount of the benefit, if there is a right to it.

After entering all the data described above and clicking on the “Next” button, the calculator will automatically determine the tax amount.
In addition to the calculator, you can find out the amount to be paid online by checking it in your personal account on the Federal Tax Service website. If you don’t yet have a personal account, just register there and receive an access code to it from the Federal Tax Service.

Contacting the inspectorate

To find out the amount you need to pay for the land, you can personally contact the inspectorate. When you contact an employee with a question, provide him with:

passport;
TIN number;
if necessary, the site address.

A large family with three minor children can get a preferential mortgage. Read this article to find out what conditions still need to be met.

What is privatization and until when can it be completed for free? Read about it in the material.

Tax payment methods

So, the problem with the lack of a payment receipt has been solved, the amount of tax is known and the amount of money must be paid. How to do it?

The first way is to use the received payment receipt and pay it at an accessible bank branch.
The second way is to pay your tax online. Currently, this can be done directly through the Federal Tax Service website, using your personal account and the “Pay taxes” service.

Once logged in, select the “Payment of taxes for individuals” section. Then:

indicate the tax type;
payment type;
the amount due;
Federal Tax Service code;
municipality in which the site is located;
if you don’t know the inspection code, enter the site address in the special field;
information about the payer (full name, tax identification number, residence address).

After filling in all fields, proceed to pay the tax.

Similar actions can be performed on the State Services portal by entering:

the type of tax that is paid;
indicate the data that the service will require.

Using Sberbank online:

go to the site using your username and password;
go to the “Payments and Transfers” section;
find the link to pay taxes;
go to the payment window;
fill out the fields that appear in accordance with the receipt you have (if there is no paper version, upload an electronic one through the taxpayer’s account);
check all data and payment amount;
confirm it.

After confirmation, the funds will be debited from the selected card and the tax will be paid.

Even if the payment receipt with notification did not arrive before November 1, this is not a reason to panic. All the necessary data can be found out during a personal visit to the Federal Tax Service or online - whichever is more convenient for you.

The tax on sold land has arrived

In 2014, I inherited a land share plot - 5 hectares and, without registering it with the justice system, I immediately sold it to the company, because I do not live in that area and did not plan to use this land. Representatives of the company convinced me that they take over. I got my money for this land. I don't have any documents. Now I have received a notice of payment of tax on this land. What to do in this situation. Thank you.

Client clarification

Thanks for your comments. I wanted to clarify that the tax was not on income, but on the land plot. I understand that the company to which I sold the plot did not register ownership of the plot.

Lawyers' answers (4)

Hello Svetlana. In what sense - how to be? You have received income. Accordingly, you are required to pay tax.

Have a question for a lawyer?

I believe Svetlana meant that she received a requirement to pay land tax on the land sold, and not income tax.

Svetlana, you need to make sure whether the transfer of rights to the land plot is registered in the Unified State Register (you can check on the Rosreestr website using the cadastral number).

If yes, it’s a tax mistake and you need to submit an application and a document confirming the transfer of rights to the tax office at the location of the site.

If not, contact the buyer, demand to formalize the transfer of rights and reimburse you for tax losses.

If the company has not registered ownership of the land, you are its owner. And as an owner, you are required to pay taxes.

Order an extract from Rosreestr about the rights to this land plot to clarify the situation.

Ask our lawyers a question - it’s much faster than looking for a solution.

Land tax notifications are not received

I bought a plot of land a long time ago. Since then, I have only received one notification from the tax office about the payment of tax. In 2010

Should I be worried about this or should I notify the tax office?

According to Article 57 paragraph 4, I am obliged to pay only after notification from the tax office. Has there been any recent obligation to notify the tax office if you have stopped receiving chain letters?

Has there been any recent obligation to notify the tax office if you have stopped receiving chain letters?
Alexei

Didn't show up. According to Article 397 of the Tax Code of the Russian Federation

4. Taxpayers - individuals pay tax on the basis of a tax notice sent by the tax authority.

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

The obligation appeared on January 1, 2015, - paragraph 2.1 of Article 23 of the Tax Code of the Russian Federation. But if a notification has been received, then there is no need to report it.

2.1. Taxpayers - individuals for taxes paid on the basis of tax notices, in addition to the obligations provided for in paragraph 1 of this article, are required to report the presence of real estate and (or) vehicles recognized as objects of taxation for the relevant taxes to the tax authority at their place residence or at the location of real estate objects and (or) vehicles in the event of non-receipt of tax notices and non-payment of taxes in relation to the specified tax objects for the period of their ownership.
The specified message with the attachment of copies of title documents for real estate objects and (or) documents confirming the state registration of vehicles is submitted to the tax authority in respect of each taxable object once before December 31 of the year following the expired tax period.
The notification about the existence of a taxable object, specified in paragraph one of this paragraph, is not submitted to the tax authority in cases where an individual received a tax notice about paying tax in relation to this object or if he did not receive a tax notice in connection with the provision of a tax benefit.
www.consultant.ru/document/cons_doc_LAW_179013/?frame=3© ConsultantPlus, 1992-2015

Looking for an answer?
It's easier to ask a lawyer!

What should I do if I receive tax for a sold apartment?

Hello! Please help me with advice. In 2011, I sold my apartment in another city. I owned it for over 3 years. And then I bought another apartment in another city. Right now in government services I have a penalty and land tax for this apartment. It turns out that people who bought my apartment in 2011 do not receive a receipt at all and they do not pay tax. And they are asking me right now to send them copies of my passport and TIN. I just don’t understand why they need this. And they say what is needed to remove me from the register and add themselves.

Lawyers' answers (2)

Good afternoon Ira! You should not transfer copies of these documents to third parties. You need to contact your territorial department of the Federal Tax Service and write there an application for the abolition of this tax. Attach copies of documents on the sale of the apartment and state registration of this transaction to the application. The Federal Tax Service will review your application and make a decision on it. This tax will be transferred to the new owners of your apartment.

If your territorial department refuses to accept this application, you can send these documents to the territorial department of the Federal Tax Service at the location of the property.

You should carry out all actions with the tax office yourself. Not relying on buyers. Ask them where they need to submit documents, and submit them yourself. Now complaints about tax calculations are accepted through the personal account of the Federal Tax Service. Register on it, find out the debt and write a complaint about the unlawful assessment of land tax.

Barshchevsky if the inheritance is opened 3676. Akatov A.A. The concept and meaning of legal facts (compositions) in Soviet inheritance law. - Saratov: Saratov Law Institute named after. DI. Kursky, 1987. - […]

All taxpayers know that the time to pay land tax comes precisely when they receive a notification from the authorized body. But, unfortunately, for a number of reasons, a citizen may not receive a letter from the Federal Tax Service, which does not mean that he does not have to pay the mandatory fee. In fact, you can make a payment without a payment order, which means it’s worth answering the question of how to pay land tax if you haven’t received a receipt. Let's try to sort out all the options.

Why don't I receive receipts?

First of all, taxpayers should know that the tax amount must be calculated by specialists of the Federal Tax Service. That is, you shouldn’t make the calculation yourself because you still won’t get a real result. At the same time, the absence of notification does not indicate your exemption from property taxation. A receipt for payment of land tax by an individual may not have reached the taxpayer for several reasons:

the taxpayer changed his place of residence and the order was sent to the old address;
the land plot was not registered in Rosreestr;
the postal employee lost a written notice that, on the one hand, is not the taxpayer’s fault, and on the other hand, does not serve as a reason for non-payment of tax for the Federal Tax Service;
the taxpayer falls under the benefit, which means he does not receive notifications;
the tax amount is less than 100 rubles.

Therefore, there are several reasons why a receipt may be sent to a taxpayer. But as mentioned earlier, the taxpayer must still take care of his obligations on his own, and at least take certain measures to find out whether he has a debt or not.

Please note that if the receipt was not sent by the Federal Tax Service employees, that is, the taxpayer did not receive the notification due to their fault, then he is not obliged to pay fines and penalties for late payment.

What to do if you have not received a receipt for land tax

Here the taxpayer has two options: pay the tax without a receipt or contact the Federal Tax Service directly. Let's consider all possible options for paying land tax if there is no receipt. First of all, you need to find out whether you have to pay a mandatory fee for the past year, whether you have benefits, and other nuances; only employees of the authorized body can answer these questions.

Official website of the Federal Tax Service: service for taxpayers

By the way, if you are an active Internet user, then you can check your tax debt using several remote services, in particular, Sberbank online, the official website of the Federal Tax Service, Yandex money, State Services, Pay taxes (Federal Tax Service service). On all of the above sites, you need to go through the registration procedure so that the system can identify you. You will need some documents, namely: passport, SNILS and TIN.

So, if you discovered a tax debt on one of the above resources, then you need to pay it off as quickly as possible, because certain deadlines have been allocated for this, namely until December 1, then fines and penalties will be charged. You can make the payment online from your bank card, but be sure to print out the receipt, otherwise, in the near future you may receive a subpoena. Where the authorized body will demand payment of the fee plus fines, and the receipt will help you prove your innocence, because you made the payment, albeit late.

How to get a receipt

If you do not use the Internet, or do not have a bank card with which you can make payments, then it is wiser for you to contact the FMS office directly. If, at the time of application, the tax has already been calculated for you, then you will simply receive a duplicate receipt, with which you can make payment in any way available to you. Otherwise, when the taxpayer is not listed in the database, he needs to provide documents confirming his ownership of the land, a cadastral passport and an extract from the Unified State Register of Rights.

Please note that you need to contact the Tax Inspectorate at the location of the taxable object.

By the way, you can calculate the tax yourself and to do this you need to know the regional coefficient, the cadastral value of the land plot (information is posted on the Rosreestr website) and the tax rate. You can find out more about the calculations on the official website of the tax office; the fact is that for each region the formula for calculating the tax can vary significantly, because it is determined by local governments.

Tax check via Yandex Money

When you calculate the tax yourself, you will be able to pay the land tax without a receipt, provided that you know the details of the territorial division of the tax service. But, it is still wiser to contact the Tax Inspectorate, if you made a mistake in the calculation and do not pay a certain amount, then you will have to pay a fine for this in the future.

So, of course, it is possible to pay tax without a receipt, but you should not take the initiative, because these issues should be dealt with by a tax inspector. By the way, if you do not search for the receipt or do not take a copy, you may be summoned to court and accused of tax evasion, for which there is a fine.

What is land tax?

Land tax is a tax levied on individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Who pays land tax?

Land tax is paid by persons who own plots of land under the right of ownership, permanent (perpetual) use or lifelong inheritable possession. If land plots are owned by individuals under the right of free, fixed-term use or were transferred to them under a lease agreement, land tax in this case does not need to be paid.

How to pay land tax online?

You can check and pay land tax online using the NALOGI.ONLINE service https://nalogi.online/. To check, just enter the TIN number (individual taxpayer number) or UIN (unique tax accrual number). Any bank card is suitable for payment - Visa/MasterCard/MIR.

What determines the amount of land tax?

The following factors influence the amount of land tax:
1) the size of the tax base (cadastral value of the site);
2) tax rate;
3) benefits.
The size of the tax base is determined based on several factors, in particular, it is influenced by the location of the site or the type of permitted use. The cadastral value is approved by the Administration Resolution as a result of the state cadastral valuation. The tax rate is established by regulatory legal acts of representative bodies of municipalities and cannot exceed: 0.3 percent in relation to land plots: classified as agricultural or industrial lands; occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or acquired (provided) for housing construction; purchased (provided) for personal subsidiary plots, gardening, market gardening or livestock farming, as well as summer cottage farming; limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs; 1.5 percent for other land plots. Benefits are divided into federal and local. Federal land tax benefits apply throughout the country and reduce the tax base by a tax-free amount of 10,000 rubles. Benefits apply to the following categories of taxpayers: Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory; disabled people of I and II disability groups; disabled since childhood; veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of military operations; individuals entitled to receive social support; individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities; individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology. Local benefits can also be established by local authorities in the constituent entities of the Russian Federation.

Land tax can be calculated using the formula:
Land tax = KST * D * ST * KV
CST – cadastral value of the land plot;
D – size of the share in the right to the land plot;
ST – tax rate;
KV – land ownership coefficient (applies only in case of ownership of a land plot for less than a full year).

When is it necessary to pay land tax?

In 2017, a single deadline for paying land taxes was established for all regions of Russia - no later than December 1, 2017.

I haven’t received a tax notice, am I required to pay land tax?

On January 1, 2015, Law No. 52-FZ 04/02/2014 came into force, according to which taxpayers, in the event of non-receipt of tax notices, are required to independently inform the tax authority about the availability of real estate. Information accompanied by copies of title documents must be provided to the Federal Tax Service in relation to each taxable item by December 31 of the following year. For failure to submit such a report within the prescribed period, a citizen may be held accountable and fined in the amount of 20% of the unpaid tax amount for the land plot for which he did not submit the report.

How to find out your TIN?

You can find out your TIN on the Federal Tax Service website. To do this, you need to know the details of your Russian passport. You can also find out your TIN at the tax office at your place of registration.

Will I be able to receive confirmation of payment of land tax online?

After paying the tax, the NALOGI.ONLINE service automatically sends payment details to your email. If you need confirmation of payment that has legal force, for example for the court or tax authorities, then you can request a payment order with a bank mark through the feedback form or by email [email protected].

You can subscribe to notifications about new taxes through NALOGI.ONLINE completely free of charge. There are several notification methods: sms or email. It is enough to search for taxes using your Taxpayer Identification Number (TIN), after which NALOGI.ONLINE will offer you to subscribe to notifications about new charges. This will allow you to pay your debts on time and save money on overpayment of penalties.

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

Question:

I was not the owner of the land plots either in 2010, or in 2011, or in 2012. Previously, when demands for payment of land tax for these years came, I took a certificate from the local administration of the Moscow region and submitted it to the tax office. The question was resolved positively.

In 2014, a demand for payment of such tax for the previous year was again received with information that in case of non-payment, collection would be made through the court. Perhaps I am the namesake of a person - a debtor, but how should I then pay in such a situation? How can I prove that I do not own land?

Lawyer's answer:

You don't need to pay anything. Article 388 of the Tax Code of the Russian Federation contains information about who the taxpayer is; in this case, you do not fall under this concept due to the lack of ownership of land plots.

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.

You must provide the answer in writing within 30 days. If such information is not forthcoming, then you need to appeal the actions of the tax official who sent you a demand to pay tax for a plot of land that does not belong to you. The actions of the official are appealed to a higher tax authority or to court (Article 138 of the Tax Code of the Russian Federation). Your same actions should be followed if you receive a response containing information about the tax payable for a land plot (which does not belong to you).

Let me draw your attention to the fact that you have the right to appeal the actions of the tax inspectorate to a higher authority within 1 year from the moment you learned of a violation of your rights, that is, from the date of receipt of the request to pay the tax (Article 139 of the Tax Code of the Russian Federation).

Ask your question to a lawyer!

Some other answered questions from the Tax Law section:

Apartment sales tax

Four years ago an apartment was bought for 2 million rubles. It was registered in the name of her husband. After 2 years, we concluded an agreement on the division of property and registered 1/2 share of property rights for me and my husband...

Housing tax refund

I don’t work and I don’t have a 2-NDFL certificate. Will they refund my tax for an apartment bought in Moscow in installments from a construction company? I’ll pay off the rent in 14 months...

Do I have to pay tax on something I don’t have?

I was not the owner of any land in 2011 or 2012. Previously, when demands for payment of land tax for these years came, I took a certificate from the local administration and submitted it to the tax office...

Will I have to pay tax on the sale of an apartment?

The apartment was privatized in equal shares for my daughter and mother. Two years ago my mother died. After my mother’s death, I was the only one who inherited her share.

The reporting period has come to an end, and there is still no receipt for land tax - what to do?

Last year my daughter died. I entered into the inheritance and her share. I want to sell my apartment...

How to save on taxes when selling an apartment?

My brother and I inherited 1/2 of our parents' apartment. At the moment we have decided to sell it. Tell me how this can be done so as not to pay any taxes to the state?

Other Q&A topics:

Citizens pay land and transport taxes, property tax on individuals on the basis of a tax notice. Also, upon notification, personal income tax is paid on income received starting from 2016, if the tax agent was unable to withhold the tax and submitted a message about this to the tax authority (clause 2 of Article 52, clause 6 of Article 228, clause 3 of Art. 363, clause 4 of article 397, clause 2 of article 409 of the Tax Code of the Russian Federation; part 8 of article 4 of the Law of December 29, 2015 N 396-FZ).

Ways to receive notifications

A tax notice can be given to you by the tax authority in person against a signature, sent by registered mail or transmitted electronically, in particular, through your personal taxpayer account. If the notification is sent by registered mail, it is considered received after six working days from the date of sending the registered letter (clause 6 of article 6.1, clause 4 of article 52 of the Tax Code of the Russian Federation).

If you have access to your personal taxpayer account, you will receive tax notices only in electronic form. If you want to receive tax notifications on paper, you need to submit a written notification about this to the tax authority in person (through a representative) or by mail, or electronically through your personal account (Clause 2 of Article 11.2 of the Tax Code of the Russian Federation; Letter from the Ministry of Finance of Russia dated July 20, 2017 N 03-02-07/2/46444).

Your obligation to pay taxes arises no earlier than the date you receive the tax notice. It must be sent to you no later than 30 working days before the tax payment deadline, that is, in October (clause 6 of article 6.1, clause 2 of article 52, clause 4 of article 57, clause

Land tax hasn't arrived, where to go?

1 tbsp. 409 of the Tax Code of the Russian Federation).

Note!

A notification is not sent if the total amount of taxes calculated by the tax authority is less than 100 rubles, with the exception of sending such a notification in the year after which the tax authority loses the right to send it (three previous years). The notification is also not sent if you use a benefit that completely exempts property from taxation (clause 4 of Article 52 of the Tax Code of the Russian Federation; clause 6 of Order of the Federal Tax Service of Russia dated September 7, 2016 N ММВ-7-11/477@).

Actions in case of non-receipt of tax notice

If you have not received a tax notice and payment documents for it, you risk missing the tax payment deadline, which in some cases may result in penalties and tax liability (Clause 2 of Article 57, Clause 1 of Article 75, Article 122 Tax Code of the Russian Federation). Therefore, if you have not received a tax notice and payment documents, we recommend that you adhere to the following algorithm.

Step 1. Contact the tax authority for notification

If you have not received a notification, the tax authorities recommend that you apply for a notification to pay taxes to the tax office at your place of residence or the location of your real estate in person.

You can also send information through the official website of the Federal Tax Service of Russia, including through your personal account (clauses 1, 5 of Article 83 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated November 7, 2016 N BS-4-21/21044@).

Step 2. Notify the tax authority about the availability of real estate and (or) vehicles.

If you do not receive a tax notice, you must, by December 31 of the year following the expired tax period (year), report the availability of real estate or a vehicle to any tax authority of your choice. Copies of title documents for real estate or documents confirming state registration of vehicles should be attached to this message. The message is not submitted to the tax authority if you previously received a tax notice about paying tax in relation to this object or you have the right to tax benefits, and therefore a tax notice was not sent to you (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).

If, before December 31, 2016, you submitted to the tax authority a notification about a taxable item for which a tax notification was not sent to you and the tax was not paid by you, the inspectorate has the right to charge tax only for 2016. Since 2017, this benefit has been abolished, therefore, upon receipt of a notification about objects of taxation, the inspection has the right to send you a notice of tax payment for the three previous calendar years, but not earlier than the moment the right to the object arises (paragraph 4, paragraph 2, article 52 of the Tax Code of the Russian Federation; part 5, article 7 of the Law of 02.04.2014 N 52 -FZ; Information from the Federal Tax Service of Russia).

You can submit the message to the tax authority in person, send it by registered mail, or send it electronically, in particular through the taxpayer’s personal account (clause 7 of Article 23 of the Tax Code of the Russian Federation).

Note!

Starting from 01/01/2017, for failure to report the presence of real estate or a vehicle for which you have never received tax notices (except for their failure to receive them in connection with the provision of a tax benefit to you), a fine of 20% of the unpaid tax amount is imposed ( clause 2.1 article 23, clause 3 article 129.1 of the Tax Code of the Russian Federation).

What to do if you haven’t received your land tax receipt?

You can do this now. In this case, you will need to provide a passport, tax identification number and, if necessary, the address of the site.

By the way, the amount of tax that needs to be paid can be found on the Federal Tax Service website nalog.ru. To do this, you need to go to the “Tax calculator” section and select land tax in the drop-down list, as well as the tax period for which you want to calculate the tax. Next, you will need to fill out all the necessary information about your site. After clicking the “Next” button, the program will calculate the amount of tax to be paid for you. You can find out the amount in your personal account on the Federal Tax Service website.

For failure to pay tax, you will be held accountable and you will have to pay a fine of 20% of the amount of tax due. You will also be charged a penalty for each day of delay. And if it is proven that non-payment of tax was intentional, then the fine will be 40% of the tax amount (clauses 1, 3 of Article 122 of the Tax Code of the Russian Federation).

Answer

You can leave a comment on this topic after registering. Registered users have more options available. Go to registration.

The receipt didn't arrive

There are several common reasons for this.

The first is the delay of the letter with the receipt or its loss when sent by mail. Postal shipments are often delayed or even lost at the post office. Finding a letter with a payment document will take time, which may take more than thirty days, and if the first of November has already arrived, then such a delay may cause a delay in paying the tax.

You shouldn't just wait until the notification arrives. The tax service is not involved in tracking whether the sent notice reached the addressee. A repeat notification is also not sent.

Where to find out the tax amount

How to find out the amount you need to pay in tax using the Federal Tax Service website

find the “Tax calculator” section on the website;
select the tax period for which you want to calculate tax;
enter the cadastral number of the plot;
object area;
the size of the share in the right of ownership or possession;
the period for which you own the land;
the rate at which the tax should be calculated;

To find out the amount you need to pay for the land, you can personally contact the inspectorate. When you contact an employee with a question, provide him with:

passport;
TIN number;
if necessary, the site address.

A large family with three minor children can get a preferential mortgage. Read this article to find out what conditions still need to be met.

Tax payment methods

Once logged in, select the “Payment of taxes for individuals” section. Then:

the amount due;
Federal Tax Service code;
municipality in which the site is located;
if you don’t know the inspection code, enter the site address in the special field;

After filling in all fields, proceed to pay the tax.

Similar actions can be performed on the State Services portal by entering:

the type of tax that is paid;
indicate the data that the service will require.

Using Sberbank online:

go to the site using your username and password;
go to the “Payments and Transfers” section;
find the link to pay taxes;
fill out the fields that appear in accordance with the receipt you have (if there is no paper version, upload an electronic one through the taxpayer’s account);
confirm it.

After confirmation, the funds will be debited from the selected card and the tax will be paid.

Why doesn't the tax office receive land tax?

Good afternoon. I bought a plot of land back in 2014. Agricultural category for dacha construction. But the annual tax has never come for this plot. I own 1/3 of the plot. Why is there no tax and how to pay it?

Lawyers' answers (2)

Good day, Andrey!

The purchase and sale of a share of a land plot must undergo the state registration procedure. Have you registered ownership of your share?

Rosreestr automatically sends data about the new owner to the Tax Service.

It is quite possible that the data is “lost somewhere”; you can contact the Tax Service office to include the missing data about the owner of the share and they will charge you land tax.

If you have any questions, write.

Sincerely, Ilya Ivanovsky.

Client clarification

Yes. I have a certificate of registration of this share

Then you need to contact the tax authorities with your certificate to update the information.

It does not take a lot of time. If you don’t want to stand in line, you can register on the tax.ru website and get access to your personal taxpayer account and fill out the application form directly on the website, then wait - you will receive an official response by email.

I recently did this myself, but on another issue, a week later I received an answer that my data had been entered into the database and they gave me an official apology).

If you have any questions, write.
Sincerely, Ilya Ivanovsky.

Looking for an answer?
It's easier to ask a lawyer!

Ask our lawyers a question - it’s much faster than looking for a solution.

Land tax

Land tax is paid by both legal entities and individuals who own land. The taxation percentage is set by specialized bodies and should not exceed 0.3% of the cadastral value if we are talking about an agricultural plot, for housing and for personal subsidiary plots, and 1.5% of the cadastral value of other types of plots. Legal advice will allow you to accurately determine the percentage of tax on the land you own and will give you the opportunity in the future to conduct business correctly and in accordance with your rights.

An online consultation with a Pravoved.RU specialist will not only give you valuable and relevant information on the issue you are interested in, but will also save your time and money. With us, you can resolve your legal issues without leaving your home, and the price for a consultation will pleasantly surprise you. With us you are always sure of your rights.

Legal advice on Russian legislation

Category selection

Why don’t they charge taxes on the land my sister gave me?

My sister gave me a plot of land. In order to transfer the land tax to myself, I visited the tax office, but they told me that they would do this themselves when the relevant documents arrived to them. However, the tax receipt to my sister stopped. Show in full

Should a military retiree pay land taxes?

I am a military retiree. Served in the Russian Armed Forces for more than 35 years. Do I have to pay tax on land (meaning summer cottage plot)

Have a question for a lawyer?

Why does the land tax not go to the owners?

Good morning. He and his wife owned a plot of land in the Istra district; after the divorce, it was immediately transferred to his wife. But a year later I received a tax on it. Where should I go and what application should I write?

The tax on sold land has arrived

What should we do if the board takes land taxes from non-privatized plots?

What should we do? Our garden plot in SNT is not privatized; we pay land tax to the SNT Board, where there are no cash registers or receipt sheets. I don’t know the number of the Federal Law, but somewhere in 2006 taxes on non-privatized plots were abolished.A. Show in full

What about land tax?

Hello. I have lived in the Odintsovo district since my birth. After the death of my mother, I inherited a house and land. This was more than 10 years ago. The other day I received a letter from the Administration saying that I owe more than 76,000 rubles because I don’t. Show in full

Do I have the right to pay tax on municipal land and not enter into a lease agreement?

I am the owner of buildings that are located on municipal land .. I have been paying land tax all the time .. now the land committee obliges me to conclude a lease agreement .. but it is extortionate and it is not beneficial for me, do I have the right to pay the tax and not. Show in full

How to recalculate land tax due to an incorrect type of permitted use

Good afternoon Parents bought from the collective farm (in 2012) a plot of land with a building located on it; on the balance sheet of the collective farm the building was listed as a canteen (in Soviet times it did not exist for long, and then was simply empty), accordingly when it was sold. Show in full

Demanded to pay tax on sold land for 15 years

Hello, I am a military retiree. 15 years ago I sold my land and house and moved to another region. Documents on the purchase and sale transaction were lost. Today they called me and introduced themselves as employees of the tax service of the region where they were. Show in full

What property tax benefits are available for a single mother?

I am a single mother, with 2 minor children, 10.9 years old, a 10-year-old son, had tuberculosis, a 9-year-old daughter, tuberculosis-infected, as of this year, both children are studying in a type 8 correctional school, I don’t officially work, they don’t take me. What benefits do I have for paying land Show in full

What is the statute of limitations for paying land taxes?

Hello! I sold my apartment in December 1998. In 2010, I began to receive receipts for payment of land tax for 2007, 2008, 2009, 2010. It turned out that the first and second new buyers after me did not re-register the land. . Show in full

Can I register land as my property and sell it?

Hello, I sold my house in 2008, but I still receive taxes for the plot, that is, the land. Although I did not register ownership of the land. The current owners don't want to do anything. Can I now register ownership of the land and sell it? If. Show in full

Compensation for land tax for military pensioners

I am a military retiree. I have always received compensation for paying land tax, but in September 2015 they refused to compensate me for the land tax, they said that such a benefit was available until January 1, 2015. Please clarify about the land tax. Show in full

Is the tax for the land plot charged correctly in this case?

Good afternoon The cadastral value of the land is 471,434.88. (Land under individual construction in the city of Kalach-on-Don) They sent a tax in the amount of 2,400.00. I calculated using the formula db 1414.30. Who is wrong, me or the tax office? Galina.

Land tax benefits for labor veterans

There are long benefits for labor veterans on land taxes in the Odintsovo region. I live in Moscow. I have ownership of land on the 15th term, Nikolay

Ask our lawyers a question - it’s much faster,
than looking for a solution!

The second is the erroneous sending of a letter with a notification and a payment receipt to another person’s address. The time spent finding the letter and returning it to the proper addressee may also prevent you from paying the money to the municipal budget on time.

How to proceed

The only way to receive a payment receipt on time is to apply for it to the tax office. Tax officials also advise doing this.

By contacting the tax office, you can receive the necessary payment document and pay the tax on time.

The first way is to contact the tax office and receive a paper receipt along with data on the amount of land tax that needs to be paid.
The second way is to find out the amount of tax and pay it on the Federal Tax Service website.

The tax service website allows you to calculate the amount of tax using a special calculator. To determine the amount to be paid:

go to it;
Select land tax in the drop-down list and go to the next step;
the cadastral value of the land will also need to be indicated;
tax deduction, if any;
the amount of the benefit, if there is a right to it.

Contacting the inspectorate

What is privatization and until when can it be completed for free? Read about it in the material.

So, the problem with the lack of a payment receipt has been solved, the amount of tax is known and the amount of money must be paid. How to do it?

The first way is to use the received payment receipt and pay it at an accessible bank branch.
The second way is to pay your tax online. Currently, this can be done directly through the Federal Tax Service website, using your personal account and the “Pay taxes” service.
indicate the tax type;
payment type;
information about the payer (full name, tax identification number, residence address).
go to the payment window;
check all data and payment amount;

Land tax doesn't arrive - what to do? How to find out land tax

When do you have to pay land tax?

This type of fee must be transferred to the budget before December 1 of any year, and for this, the Federal Tax Service itself sends the necessary receipts to payers.

When do receipts start arriving?

Formally, tax authorities must send all notifications for land tax for individuals by October 18.

Why might I not receive a receipt?

The inspectorate workers themselves do not receive up-to-date information about which lands belong to a particular citizen in the required time frame, so they simply do not have information about all the objects for which notifications need to be drawn up;
often the reason is due to technical failures in the work of the Federal Tax Service;
often the lack of a receipt is due to the negligence of inspection workers;
Even postal employees may be the culprits;
notification can be stolen directly from the mailbox.

What should taxpayers do?

Land tax doesn't arrive - what to do? This situation occurs quite often, and this is not a reason for postponing payment to another period. Therefore, funds must be paid on time.

Taxpayers must follow these steps:

you need to visit the Federal Tax Service office to receive a new receipt;
the employee of this service should be informed about all plots of land owned by the citizen for which a notification was not sent;
Documentation for the land is transferred to the Federal Tax Service employee, and this includes a certificate of ownership or a lease agreement.

Thus, taxpayers themselves must take care to obtain a receipt for payment of the fee.

What is the liability for violations regarding the payment of land tax?

Additionally, penalties will be assessed against such violators, accumulating for each day of delay. The amount depends on the amount of debt and the refinancing rate.

The reporting period has come to an end, and there is still no receipt for land tax - what to do? If the land tax doesn’t arrive, what should I do? Why don’t they send the land tax?

Taxes on houses and land plots in New Moscow

An inheritance is neither a gift nor a purchase. Blog of user NafNury on 7ya.ru

When do you have to pay land tax?

When do receipts start arriving?

Why might I not receive a receipt?

What should taxpayers do?

What is the liability for violations regarding the payment of land tax?

How to find out the tax amount?

How is tax paid if there is no receipt?

The reporting period has come to an end, and there is still no receipt for land tax - what to do?

The receipt didn't arrive

How to proceed

Where to find out the tax amount

How to find out the amount you need to pay in tax using the Federal Tax Service website

Contacting the inspectorate

Tax payment methods

The tax on sold land has arrived

Client clarification

Lawyers' answers (4)

Have a question for a lawyer?

Land tax notifications are not received

Looking for an answer? It's easier to ask a lawyer!

What should I do if I receive tax for a sold apartment?

Lawyers' answers (2)

Why don't I receive receipts?

What to do if you have not received a receipt for land tax

How to get a receipt

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

Question:

Lawyer's answer:

The reporting period has come to an end, and there is still no receipt for land tax - what to do?

Land tax hasn't arrived, where to go?

What to do if you haven’t received your land tax receipt?

The receipt didn't arrive

Where to find out the tax amount

How to find out the amount you need to pay in tax using the Federal Tax Service website

Tax payment methods

Why doesn't the tax office receive land tax?

Lawyers' answers (2)

Client clarification

Looking for an answer? It's easier to ask a lawyer!

Land tax

Legal advice on Russian legislation

Category selection

Why don’t they charge taxes on the land my sister gave me?

Should a military retiree pay land taxes?

Have a question for a lawyer?

Why does the land tax not go to the owners?

The tax on sold land has arrived

What should we do if the board takes land taxes from non-privatized plots?

What about land tax?

Do I have the right to pay tax on municipal land and not enter into a lease agreement?

How to recalculate land tax due to an incorrect type of permitted use

Demanded to pay tax on sold land for 15 years

What property tax benefits are available for a single mother?

What is the statute of limitations for paying land taxes?

Can I register land as my property and sell it?

Compensation for land tax for military pensioners

Is the tax for the land plot charged correctly in this case?

Land tax benefits for labor veterans

How to proceed

Contacting the inspectorate

Land tax doesn't arrive - what to do? How to find out land tax

When do you have to pay land tax?

When do receipts start arriving?

Why might I not receive a receipt?

What should taxpayers do?

What is the liability for violations regarding the payment of land tax?

How to find out the tax amount?

How is tax paid if there is no receipt?

You might be interested:

Categories

Latest articles

Advertising

Looking for an answer?
It's easier to ask a lawyer!

Looking for an answer?
It's easier to ask a lawyer!