Marina Kostina, senior legal adviser at Legal Services Center LLC, answers:

The terms and procedure for paying taxes are established by Art. 409 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). The same article determines that tax is paid on the basis of a notification sent to the citizen by the tax authority. The notification contains information about the amount of payment and the timing of its payment. The document must be sent to the citizen-taxpayer no later than a month before the payment date, and contain accruals for no more than three tax periods.

From when do you have to pay property taxes?

What services must I pay before registering the rights to an apartment?

Situations when notifications to citizens are not received within the period established by law are not uncommon. There may be several reasons for this: a failure in the computer programs of a government agency, a delay in delivery of a document due to the fault of the post office, and so on. However, the citizen must pay the tax even if the notification is not received.

How to find out about debt? The Federal Tax Service recommends the following methods for taxpayers:

• use the tax authority’s “Taxpayer Personal Account” service;
• obtain information by accessing the “Find out your debt” service on the “State Services” portal;
• check the availability of data on your debts in the data bank of enforcement proceedings of the FSSP.

How to pay off a debt? On the Federal Tax Service website you can not only find out about the debt, but also pay it off in the taxpayer’s personal account. To pay electronically, you need to select a bank from the list offered on the website; To pay in cash, you need to generate and print a receipt and pay it at the bank. Also, information about the debt and a payment document for its payment can be obtained from the Federal Tax Service office at the location of the property.

If a citizen still does not receive tax payment notifications from the tax authority, this does not mean that he is exempt from payments for the period when notifications did not arrive. According to clause 2.1 of Art. 23. Tax Code of the Russian Federation, citizens are obliged to report taxable objects to the tax service if they have not received a notification and have not paid tax for the period of ownership. For failure to submit the specified message, the citizen faces sanctions provided for in paragraph 3 of Art. 129.1. Tax Code of the Russian Federation, namely a fine of 20% of the amount of unpaid tax for an object for which information was not provided to the government agency.

If measures are not taken in this situation, sanctions against a taxpayer who has not fulfilled the statutory obligation will increase. In addition, the tax authority has the right to go to court to collect tax debts.

To pay the tax, a citizen needs to contact his department of the Federal Tax Service with a message about the availability of real estate with the attachment of title documents, receive a tax notice and pay the amount indicated in them in a convenient way.

Is it possible to move into a new building before the state commission?

Is tax included in the price of an apartment upon purchase?

Tax Features

Property owners are required to pay property taxes by October 1 annually in accordance with the established procedure. The financial procedure is carried out using a receipt, which is regularly sent to the taxpayer by mail.

If the tax has not arrived, does this mean that there is no need to pay at all? This issue requires attention, since for non-compliance with the provisions of the Tax Code of the Russian Federation, property owners will face the consequences indicated by the norms of adopted laws.

The law obliges property owners and residents of residential premises to pay tax on a regular basis.

If the receipt does not arrive, the state does not have the right to charge a fine or penalty, since it is responsible for the fact that the document is late or was completely lost. But this does not mean that the taxpayer will not have to carry out a financial transaction.

Any payment documents that property owners receive in accordance with the established procedure must arrive no later than the first of August.

Taking into account the innovations that came into force on January 1, 2021, the tax system uses the cadastral value of real estate to deduct the final amount. It is known that 28 regions of the country already use a similar formula.

By 2021, a full transition to the new system will be carried out in Russia. Against this background, requests for repeated examinations have become more frequent, establishing the real assessment and, accordingly, the value of real estate that is the object of taxation.

Why isn't the tax coming?

In such a situation, the taxpayer must know exactly the reason, since, starting from it, it is necessary to follow a specific sequence of actions.

The following situations can be identified, which often become the reason for the lack of a receipt:

1. The taxpayer's actual residence address has changed. The place of residence of the property owner has changed, but government authorities have not yet received information on this issue.
2. Congestion of postal routes and system failures. Even though taxes are sent via registered mail, it often happens that they arrive late.
3. Registration on the specialized portal “State Services”. Upon registration, the taxpayer stops receiving paper notifications, since all such information is located in his personal account. Thus, payments can be made online using the functionality of the site. If the property owner wishes to receive receipts in paper form again, he must contact the tax department with a corresponding request.
4. Minimum amount condition. If the total tax amount is less than one hundred rubles, the receipt is not sent by mail. The taxpayer receives a notification only at the end of the allowable period for payment of the state property tax.
5. Internal error in the tax system. In this case, the taxpayer is mistakenly not included in the group with a financial liability. This situation does not lead to the accrual of fines and penalties, since the authorized body is responsible for what was done.
6. If the property owner is a new taxpayer, the notification may not arrive due to the fact that it is not in the database. In this case, you must personally contact the responsible authority with a corresponding application.

Provided that you live at the place of actual registration, but notifications do not arrive in any form (and you are not registered on the State Services website), you must follow the following algorithm of actions:

• visiting the post office at your place of residence in order to clarify whether any letters have arrived in your name;
• visiting the official website of the Federal Tax Service and “Personal Account” to find out if there are notifications there;
• make a personal visit to the tax office to receive a notification in this format.

Preferential categories

Preferential categories were formed by the current Tax Code in order to establish order and a certain system in the payment of debts on property issues.

It should be noted that beneficiaries often have the right not to pay property tax for only one unit of real estate. This means that, having several apartments, garages, etc., an individual can, at his own discretion, choose that property for which tax will not be charged.

• pensioners;
• war veterans;
• disabled people of the first and second groups;
• heroes of the USSR;
• persons who participated in the liquidation of the Chernobyl accident.

Answered by lawyer, K. Yu. n. Yulia Verbitskaya:

You should definitely contact the tax office. By presenting your passport and TIN, you will be able to obtain the necessary information. The tax officer will also print out a duplicate payment receipt for you, which you can present at any bank and make payment. It is important to understand that the obligation to notify the tax service about the absence of receipts for payment of real estate taxes is the responsibility of the citizen who owns the property. If you do not do this and do not pay the tax, then in the future you will have to pay not only taxes for all missed periods, but also fines (penalties).

However, you can also clarify the amount of the property contribution due for payment remotely, via the Internet. There are several convenient resources for this: the official website of the tax service, the State Services portal, Sberbank’s personal account, etc.

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What kind of payment?

What payment are we talking about? This is the first question to which you should focus your attention. After all, taxes in Russia can be different. And not everyone receives one or another receipt. An apartment tax is the same as a property tax. These accruals are sent to all property owners. This is an annual payment that must be paid.

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Typically, taxes come for apartments, rooms, dachas, houses, buildings, shares in the specified real estate. If the property does not have anything from the previously listed list, then there is no need to wonder why the apartment tax is not being received. This is normal.

Payment Methods

Banking institution

Having chosen this payment method, you need to visit any nearby banking institution, having in hand only:

• tax payment;
• the required amount;
• passport;

You need to contact a bank employee and get a duplicate payment.

Online

The taxpayer can do this in two ways:

1. On a special portal of State Services.
2. On the tax service website.

Select only the tab you need. The payment sequence for them is identical, the main thing is:

1. Register on the desired site.
2. If the system asks you to confirm your registration , you must contact the tax service with identification documents.
3. By entering the data, you will find your payment card.
4. When you are given the result , press the “Pay” button.
5. Enter your card number.
6. When everything is ready , you can immediately print out the payment receipt or send it to your personal email.

When should the Federal Tax Service return the tax?

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2021 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Copy of the apartment purchase and sale agreement;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.