House tax. Personal property tax

The new property tax - 2016 will be calculated with minor changes. A completely new system for calculating this tax is starting to operate; in 28 pilot regions (Moscow also falls here), apartment owners will receive receipts for the new tax already this year.

This year, the payment will be calculated not according to the inventory value, but according to the cadastral one - it is much higher and close to the market one. Therefore, Muscovites need to be prepared for the fact that the accrued amounts in receipts will seriously jump.

How to calculate the new property tax - 2016

From the current year, the tax on the property of individuals is determined by Chapter 32 of the Tax Code of the Russian Federation "Property Tax individuals". Tax notices under the new rules will be received by citizens (as already mentioned) of 28 pilot regions - this includes Moscow and the Moscow region. For these regions, the estimated tax year is 2015. Next year, the whole of Russia will pay tax according to the new one.

The monetary authorities promise: the tax burden for citizens will grow gradually due to lowering coefficients - no more than 20% per year of the previous tax. However, from 2020, all Russians will have to pay the full amount of this new tax.

The law also provides for a tax deduction - its size varies from object:

• 20 squares for apartments
• 10 squares for rooms
• 50 squares for houses - objects of individual housing construction.

That is, the owner of an apartment with an area of ​​35 squares must pay tax for 32-20=15 squares. In addition, the deductions may be higher if the decision is made by the municipal authorities.

If after deduction from the area of ​​an apartment, room or house a zero result is obtained, then the owner does not pay real estate tax at all. Since the tax depends on the cadastral price, you need to know how the officials valued your property. This figure can be found on the website (in the Rosreestr authorities).

When you do not agree with the assessment - for example, your large house is located in a swamp or near an incinerator, you can challenge this assessment.

Tax rate in Moscow:

• With a price of residential real estate according to the cadastre up to 10,000,000 rubles - 0.1%
• From 10,000,000-20,000,000 rubles - 0.15%
• From 20,000,000 - 50,000,000 rubles - 0.2%
• From 50,000,000- 300,000,000 rubles - 0.3%
• Above 300,000,000 rubles - 2%
• Garages (parking spaces) - 0.1%
• Business and shopping centers - 2%
• Residential new buildings of construction in progress - 0.3%

Property tax exemptions:

• pensioners
• Members of the Great Patriotic War
• Disabled
• Some categories of state employees
• Chernobyl.

They are exempt from tax collection for one property. Its taxpayer-beneficiary determines independently. Municipal authorities may also expand the list of beneficiaries - this must be found out in each subject separately.

Real estate tax due date:

Real estate tax is paid on December 1, 2016 for 2015. Tax notices will be sent to citizens within a year, no later than September 1.

The personal property tax calculator will help you calculate the amount of land tax deductions based on the cadastral value. This tool is a convenient solution for finding out the personal property tax that must be paid for 2016. The calculator is easy to use and requires you to indicate the cadastral number of your property, after which you are automatically given the cadastral value and area according to the Rosreestr website. Further, after specifying some data on your property, the calculator will calculate the property tax and give you the amount you need to pay.

Personal property tax 2016. Calculator

Since the adoption of the law in 2002, all owners of property classified as objects of taxation are required to make payments to the Federal Tax Service. Also, this group includes persons who have the right to own housing - they are also required to pay tax on the property of individuals (2016). The tax calculator is a solution that allows you to find out the cadastral value of an object and calculate the amount of funds that must be paid to the Federal Tax Service.

Tax calculator - Calculation of land tax and property tax of individuals, calculated based on the cadastral value

Enter the cadastral number of the object in the field

(buildings, structures, premises, construction in progress, land).

How to reduce property tax for individuals

When calculating the cadastral value and entering data into the unified register, the cadastral value is often overestimated, which leads, accordingly, to an overestimated taxation of citizens. According to the legislation on valuation activities, the results of this procedure can be challenged by the taxpayer personally or through a representative. Proceedings in the case of the cadastral value of objects require knowledge of tax and land legislation, as well as the mechanisms of work of departmental state institutions.

Our company is ready to help you.

We can dispute:

• false information entered in the register;
• the established market value at the time of its entry into the documents of state institutions.

Since January 2015, a law has come into force, on the basis of which the property tax for individuals will be calculated in a new way. The cadastral value of real estate will now be used as the tax base for calculating the tax. Tax notices for paying the tax calculated according to the new requirements will be received by apartment owners in the spring of 2016. The tax must be paid by October 2016.

Page content

The decision to switch to a new system for calculating property tax was made in 28 regions of the Russian Federation. The rest of the regions should make the transition before 2020, having studied the experience of colleagues and setting the size of regional rates. A list of these entities can be found on the FTS website.

A full transition to the new system will be carried out within 5 years, which will be a transitional period. During this period, the calculation of property tax in the Russian Federation can be carried out in two ways: both using the inventory value and using the cadastral value.

Subjects of the Russian Federation that have not made the transition to the new system will charge tax based on the inventory value using a multiplying coefficient (deflator). In 2015, the deflator for calculating property tax is 1.147 (Order No. 685 adopted by the Ministry of Economic Development in 2014).

How to find out the tax on an apartment, calculated according to the new rules, will be discussed in this article.

What objects will be affected by the tax

In connection with the introduction of new rules for calculating property tax, the Tax Code has been supplemented with a whole chapter No. 32, which is called “Individual Property Tax” and determines the procedure for calculating and paying tax.

According to the new requirements of the tax legislation, the following real estate will be subject to taxation:

• a residential building intended for the residence of citizens;
• residential premises, which may include an apartment and a room in a communal apartment, if it is registered as the owner's property;
• garage and parking place, which is a parking space, documented;
• integral property complexes;
• objects, the construction of which is not completed;
• other buildings and structures.

The owners of the listed real estate objects will become tax payers accordingly.

Cadastral value

It is a determining indicator of real estate prices for the state and tax authorities. It is established based on the results of a cadastral valuation carried out on the basis of the Law on Valuation Activities. This price indicator is the main one for:

• tax calculation;
• sale of real estate;
• bail arrangement.

This evaluation was carried out government bodies by the method of mass evaluation. The essence of this method was to combine real estate objects into cadastral groups according to similar technical specifications, as well as factors influencing the formation of prices. Subsequently, these groups were evaluated. This valuation method, as well as the short time frame in which the valuation was carried out, in some cases led to a low degree of accuracy in determining the price, as a result of which the cadastral price of some objects differs significantly from the market price. This caused a lot of controversy regarding the correctness of its definition.

The cadastral price is a variable value. It may vary depending on market conditions. However, the legislation provides for the possibility of changing it no more than once every three years.

How to find out the cadastral value for tax calculation?

Information about the cadastral value of the apartment is contained in the cadastral passport, which was obtained after 2012. If this information is not in the passport for any reason, or the passport was obtained before 2012, then you can find out the amount of the cadastral value for a particular property by contacting the Rosreestr authorities. This information can also be obtained online by contacting the official website of this organization:

• using a public cadastral map (for this you will need the address of the apartment, its cadastral number or coordinates);
• in the section of electronic services.

In case of disagreement with the size of the cadastral value posted on these sources, the citizen has the right to challenge its size in court. You can also challenge the cadastral value in a pre-trial order, in commissions specially created for this purpose, located under the bodies of Rosreestr.

Beneficiaries of the new tax

The new legislation retained the tax benefits that existed before its entry. But at the same time, they can be provided only in relation to one property of each category. Those tax payers who have several real estate objects belonging to the same category will have to choose which of these objects they will use the exemption for. For other objects, the tax will have to be paid in full. If the taxpayer does not make a choice on his own, the decision on which property to provide a benefit for him will be taken by the tax authority.

This is due to the fact that large objects (factories, shopping centers, etc.) are issued to preferential categories of citizens in order to minimize taxation.

• disabled children of childhood and 1.2 groups;
• Chernobyl victims;
• pensioners;
• participants in the hostilities of the USSR and the Second World War;
• military personnel with more than 20 years of experience;
• the family of a serviceman who has lost a breadwinner;
• some other categories of beneficiaries.

Categories of citizens listed in Art. 407 are exempt from paying tax. Documents giving the right to apply the benefits are provided by the citizen to the tax authorities on their own.

When calculating tax, the legislation provides for the possibility of applying tax deduction, which can be reduced tax base:

• 10 square meters - for a room in a communal apartment;
• 20 square meters - for an apartment;
• 50 square meters - for the house.

The possibility of applying a tax deduction does not apply to commercial real estate.

Local governments have been given the right to increase the amount of the deduction and establish additional benefits, so the amount of deductions may differ in different regions of the country.

The owner who provides his apartment for rent has a legal opportunity be exempt from paying taxes a kind of tax alternative. To do this, you must register as individual entrepreneur and get a patent. This form of taxation will exempt the entrepreneur from paying tax on real estate, which he uses in his business activities.

3 tier tax rate

The new law also introduced new tax rates.

• 0.1% - this rate will affect the majority of citizens, including owners of apartments, houses, garages, unfinished buildings and outbuildings;
• 0.5% - other buildings and structures;
• 2% - this tax rate will affect only luxury real estate, the value of which exceeds 300 million rubles. Shopping and office centers also fall into this category.

Since the tax relates to local taxes, municipalities and regional authorities are allowed to change the rates of this tax, reducing it to 0% or increasing it from 0.1% to 0.3%.

In 2015, the legislation provides for the application of a reduction factor, which is equal to 0.2. In subsequent years, it will decrease:

• in 2016 it will be equal to 0.4;
• in 2017 - 0.6;
• in 2018 - 0.8.

This coefficient is designed to prevent a sharp jump in tax. The use of a reduction factor allows you to increase the tax gradually, as a result of which it will grow by no more than 20% per year. The application of this coefficient is provided until 2019, after which it will be canceled.

Tax Calculation Examples

As an example, consider a two-room apartment with a total area of ​​​​55 square meters. m. Tax, which was previously paid at the inventory cost, amounted to 300 rubles.

The calculation of the apartment tax includes several stages:

• First stage. Clarification of the cadastral value of the apartment.

According to the certificate of Rosreestr, the cadastral value of the apartment is 9,900,000 rubles. We will take this figure as the basis for our calculations. Let's calculate the cost of one square meter of area:

9,900,000 rubles: 55 sq.m = 180,000 rubles

• Second phase. Determining the amount of the tax deduction.

Citizens who own apartments are granted a tax exemption for 20 sq.m of living space, subtracting them from the total area of ​​the apartment.

55 - 20 = 35 sq.m

Taxation will be subject to 35 square meters of the area of ​​the apartment.

• Third stage. Choice of tax rate.

The rate applicable for taxing apartments is 0.1%.

• Fourth stage. Perform tax calculation.

35 km x 180,000 rubles = 6,300,000 rubles

Now let's calculate the tax itself:

6,300,000 rubles x 0.1% = 6,300 rubles.

Thus, a tax in the amount of 6,300 rubles will be payable to the budget.

• Fifth stage. Applying a reduction factor.

During the transition period, in order to avoid a sharp increase in the tax burden on citizens, a special formula will be applied using a reduction factor. The following calculated values ​​are used to apply the formula:

IT - property tax;

NK - tax calculated using the cadastral value;

NI - tax calculated using the inventory value;

K - reduction factor (in 2015 it is 0.2);

The transition formula looks like this:

IN \u003d (NK - NI) x K + NI

Consider the example of the application of the transition formula:

IN \u003d (6,300 rubles - 300 rubles) x 0.2 + 300 rubles \u003d 1,500 rubles.

Property tax in 2015 will be 1500 rubles.

How is the calculation made if the taxpayer owns only a share in real estate

1. The area of ​​the apartment that will be subject to taxation (taxable footage) is calculated. To do this, the statutory tax deduction is deducted from the total area of ​​the apartment.
2. The cost of one square meter of the area of ​​the apartment is calculated. To do this, the total cost of the apartment according to the cadastre is divided by the footage.
3. We calculate the tax base by multiplying the cost of one square meter by the taxable footage.
4. We calculate the share of the total cost of the apartment, which will be subject to taxation. To do this, the size of the share belonging to the owner, fixed by title documents, is multiplied by the taxable footage of the entire apartment.
5. We calculate the amount of tax.

How do I find out my property tax debt?

Ignoring the requirements of the law is most often associated with ignorance of it. In addition, in some cases, citizens do not receive tax notices about the need to pay tax in a timely manner. Going to the tax office scares taxpayers with long queues and a waste of time.

Such delay very often results in fines and litigation, as a result of which the amount of debt increases significantly.

Failure to pay taxes on time will result in:

• accrual of penalties (Article 75 of the Tax Code);
• imposition of a fine of 20% or 40% (Article 122 of the Tax Code);
• debt collection in court;
• recovery of legal costs.

In order to avoid such unpleasant consequences related to the enforcement of debt, it is very important to check its existence in a timely manner and pay the tax arrears or appeal against the tax charge if, in your opinion, it was made unreasonably.

This can be done today quite quickly electronically on the State Services Portal gosuslugi.ru. The unified portal of public services is part of the infrastructure that provides information and technological interaction between information systems state and municipal services in electronic form.

Responsibility for the accuracy of the information on this portal lies with the federal and regional authorities that are involved in its formation. Information is posted on the portal within one working day.

Any Internet user can use the information contained on the Single Portal. To do this, you first need to register. If you are already registered on the portal, you need to go to your personal account. This can be done using a password and your SNILS. By logging into your personal account, you must make an application for information about the amount of tax arrears.

The transition to a new calculation procedure generates a fairly large number of questions. The procedure for calculating the cadastral value also needs to be improved, which often has a significant difference from the market value, which leads to an overestimation of the tax base. From the above examples of calculations, it can be seen that the property tax will increase significantly with the start of the application of the new rules.

This will mainly affect luxury real estate, but for ordinary citizens such an increase may well cause a decrease in the attractiveness of apartments as investment objects. And among the poor, to cause mass relocation to smaller housing, resulting in an increase in demand for small apartments located away from the center.

The change in legislation, which determines the procedure and terms for paying property tax to citizens, has been in force since January 2015. Already 54 regions use the updated cadastral value calculation system, the rest are required to switch to new methodology until 2020.

Who is liable to pay property tax in 2019

In accordance with the tax legislation, the tax must be paid by all citizens of the Russian Federation who own real estate that is the object of taxation.

That is, if the property has a share in an apartment, a garage, a summer house or a parking space for a car, a tax is paid for them.

If the property does not fit into any category from Article 401 of the Tax Code of the Russian Federation, then it does not fall under taxation.

What property is legally taxable

The list of taxable property has been supplemented with new categories. Legislative changes came into force on 01/01/2015 and relate to unfinished real estate, parking lots, real estate complexes.

If it is decided that the cost is too high or too low, then the tax will be calculated at the new cost, starting from the year the disputed appeal was sent.

Personal property tax rates in 2019

To improve the fairness of the distribution of the tax burden on objects of taxation of different categories and value, differentiated rates are provided.

It is obvious that innovations will significantly increase the tax burden of people who own expensive property.

Tax relief in 2019

Preferential categories of people who may not pay property tax are legally defined:

1. 1. Disabled people of 1 and 2 groups.
   2. People who have the status of a hero of the Russian Federation, Soviet Union or awarded the Order of Glory.

1. People who have been disabled since childhood.
2. Participants and veterans of various military operations.
3. People who have reached retirement age.
4. Active military personnel discharged with more than 20 years of service.
5. Participants in the testing of thermonuclear weapons, liquidation of the consequences of accidents at nuclear installations, including those who recovered from radiation sickness.

An extended list of groups of beneficiaries can be found in Article 407 of the Tax Code of the Russian Federation / Benefits are provided for real estate objects that are not used to generate profit from commercial activities.

To use the benefit once, send an application with supporting documents to the regional tax office.

If a person has several items of property from the same category, for example, two residential buildings or three parking spaces, then only one object is allowed to use the benefit. Other properties are taxed in the usual way.

At the same time, the right to determine what kind of property is considered privileged is granted to a citizen. He must submit his decision in writing to the regional tax office.

If such an application is not received, then the object with the highest cost according to the cadastre is considered to be privileged.

You can learn about property tax from the video.

Rules for self-calculation of property tax for individuals

To calculate the amount of accrued tax, you can use special calculator programs posted on the website of the tax services.

The following information is required to enter the program:

1. Number of the property according to the cadastre. If a citizen does not have such information, it can be obtained on the Rosreestr portal.
2. Type of real estate object (room, residential building, office building), its total area in m 2, cost according to the cadastre.
3. The period during which the citizen possessed this property.
4. The amount of the tax deduction provided for this category of the tax base.
5. Availability of benefits provided by the Tax Code of the Russian Federation.

It should be noted that the amount of tax from the date of transition to the new cadastre calculation system will increase in four tax periods. This is due to the use of special reduction factors, which are designed to gradually increase the tax burden.

So, in the first year from the date of transition to a new methodology, the value of the coefficient will be 0.2; in the second - 0.4; in the third - 0.6; in the fourth - 0.8.

If desired, the amount of property tax can be determined independently. To do this, find the difference between the calculated property tax on the cadastre and the inventory tax, multiply it by a reduction factor.

Then, the amount of the inventory tax is added to the resulting value.

The tax period of the tax on property of individuals

Citizens need to pay property tax once a year. Notification-calculation is sent by the authorized tax authority on paper by mail.

The last day of the current year when the tax authorities have the right to send notifications is August 31, 2019. It will be necessary to pay the tax calculated on real estate owned in 2018 before October 1, 2019.

How to find out tax debt

Measures to punish tax evaders are becoming more diverse: it is the accrual of penalties, fines, seizure of property and accounts, and even imprisonment for two years. To avoid debts, you need to know: how much taxes and when to pay.

Get this information available on the website of the Federal Tax Service. By TIN, you can get up-to-date data on the accrual and payment of transport, land, income and property taxes.

To complete the operation in the service, enter the TIN, first name and last name. A code in the form of several numbers will confirm that the action is performed by a person and not a robot.

The service also provides for the printing of a receipt for payment.

Conclusion

The transition to the newly introduced property tax calculation system will lead to an increase in the tax burden, but this will affect owners of expensive real estate to a greater extent.

The transition phase will end by 2020.

The list of taxable real estate includes unfinished residential properties, parking spaces, and real estate complexes.

The benefits provided will certain categories individuals not to pay property tax, and everyone without exception will be able to use tax deductions in calculations.

It is important that there remains the possibility of contesting the assessed cadastral value of property objects.

In contact with

Is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property tax in 2018

Property tax must be paid by individuals who own:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (stairwells, elevators, attics, roofs, basements, etc.), you do not need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equated to residential and are subject to property tax, starting from the period of 2015. In relation to these objects, citizens can claim a privilege (if the tax is calculated at the cadastral value) in the amount of 50 sq.m. non-taxable area. To obtain it, you must contact the tax authority in person or submit an application through the "Personal account of the taxpayer".

How is property tax calculated for 2017

The property tax is calculated by the IFTS, after which it sends a notification to the address of the place of residence of an individual, which contains information on the amount of tax to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not on the inventory value of the object, but on the basis of its cadastral value(i.e. as close as possible to the market).

The new calculation procedure is to be put into effect separately by each individual subject of the Russian Federation. Those entities that did not have time before December 1, 2017 to approve the cadastral value of objects and publish the corresponding legal act, will calculate the tax in 2018 according to the "old" (based on the inventory value).

Note: all subjects of Russia must completely switch to the calculation of property tax based on the cadastral value before January 1, 2020.

How is the tax on the cadastral value calculated

Tax on the property of individuals, based on the cadastral value of the object, is calculated according to the following formula:

H k \u003d (Cadastral value - Tax deduction) x Share x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object are taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their state registration). You can find out the cadastral value of the object at the territorial office of Rosreestr.

Tax deduction

When calculating the tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is taken equal to zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. The cost of one sq. meters is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(60,000 rubles x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(3,000,000 rubles - 1,200,000 rubles).

Share size

If the object is in common share ownership

tax rate

Tax rates in each subject of Russia are different, their exact amount in 2018 you can find on this page

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the value of the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction in this case will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data, we get the formula:

900 rub.((3,000,000 RUB - 1,200,000 RUB) x ½ x 0.1%).

How is the tax on the inventory value calculated?

The tax on property of individuals, based on the inventory value of the object, is calculated according to the following formula:

N and \u003d Inventory value x Share size x Tax rate

Inventory cost

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 are taken. You can find out this data at the BTI branch at the location of the property.

Share size

If the object is in common share ownership, the tax is calculated for each of the participants in proportion to its share in the ownership of this object. If the property is in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

tax rate

Tax rates in each subject of the Russian Federation are different, you can find their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the value of the inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(200,000 rubles x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years

When calculating the tax from the cadastral value, its size turns out to be significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated according to the following formula:

H \u003d (H k - H and) x K + H and

H to- tax calculated from the cadastral value of the object ().

H and- tax calculated from the inventory value of the object ().

To– a reduction factor due to which the tax burden will gradually increase by 20% every year.

The coefficient K is equal to:

• 0.2 - in the first year;
• 0.4 - in the second year;
• 0.6 - in the third year;
• 0.8 - in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the object.

Note: the tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2018 will be sent to residents of Russia from April to November, but not later than 30 days before the due date of payment.

Many property owners mistakenly believe that if they have not received a notification from the tax office, then they do not need to pay property tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the presence of real estate objects, as well as vehicles.

The above message with copies of title documents attached must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if an apartment was purchased in 2017, and there were no notifications about it, then information must be provided to the IFTS by December 31, 2018.

Therefore, in case of not receiving a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has vehicle, for which tax has not been accrued, the calculation of the payment will be made for the year in which the specified notification was submitted. However, this condition valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.

Property tax due date

In 2018, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the personal account of the taxpayer on the official website of the Federal Tax Service.
3. With the help of a special service on the Unified Portal of Public Services.
4. Through the data bank on the official website of the bailiffs (only for debtors whose cases are in enforcement proceedings).