I want to receive a tax notice. What to do if you receive a tax notice for previous years? Why is there no tax notice?

In Russia, tax issues cause many problems for the population. Some people fail to pay the government on time, some are given incorrect payments, and some face more serious situations. Some citizens wonder why the apartment/car/land tax does not come. And what to do if the corresponding tax notice was never delivered to the taxpayer? Is there any cause for concern? The answers to all these questions will be discovered further. In 2016-2017, the topic being studied began to concern the bulk of the population. Therefore, it is necessary to consider it from all sides.

Taxes and notices

In Russia, it is customary to pay taxes using payment notices. They are sent out by tax authorities in all regions of the Russian Federation. No exceptions!

The notification comes by registered mail. It will indicate the type of tax payment, information about the taxpayer and the recipient, as well as tax data. It will also indicate how much to pay in a particular case.

But sometimes you have to wonder why your apartment tax doesn’t arrive. Should we be afraid of this situation? And do you have to pay bills if they don't actually arrive?

Mailing Deadline

The first reason for the problem being studied is quite common. Citizens want to pay the government as quickly as possible, so they wait for payment notifications. But the payments don't arrive. The question then arises as to why this happens.

The thing is that the Federal Tax Service sends out payment notifications at a certain moment. The bulk of taxes are annual payments. And their payment is made at different periods of time.

By law, the Federal Tax Service is obliged to notify the population of the need to deposit funds into the state treasury no later than 1 month before the deadline for payment on receipts. Accordingly, payments will arrive only at a certain time.

Today in Russia, apartment taxes must be paid before December 1 (inclusive). It follows that before November 1, tax services are required to send a receipt. But why doesn’t the apartment tax arrive after the due date? And what to do in this case?

System failure

The first thing to do is calm down. Problems with tax notices are common today. And if you know how to act, you can avoid many problems.

One of the reasons for the lack of tax payments is a system failure. Information about taxpayers is stored in a special database. With its help, Federal Tax Service employees send out payment slips and monitor taxpayers.

A system failure may result in some citizens simply not being sent the appropriate receipts. But this does not relieve the population from responsibility for their property. Later we will talk about what to do if taxes have not arrived.

Problems at the post office

But this is just the beginning. In fact, there are many explanations why the apartment tax does not arrive. It all depends on the specific situation.

In some cases, this problem is caused by poor mail performance. As already mentioned, notifications from the Federal Tax Service come in the form of registered letters. Notifications about the need to receive them are sent by mail.

This service is not immune to failures and malfunctions. Sometimes payments:

delivered to the wrong address;
get lost;
may be stolen.

But there is no need to panic until November 1st. As has already been emphasized, until this time citizens can safely wait for payments.

Registration

Why haven't my apartment taxes arrived? The corresponding notifications are usually sent to the citizen at his place of registration. If a person changes his place of residence, then all letters from the tax authorities may not arrive on time.

This phenomenon is due to the fact that new data about the taxpayer is entered into the Federal Tax Service. Therefore, it is possible that:

taxes arrived at the old place of registration;
notification will be sent to the address of the new registration, but later.

In any case, it is recommended that when changing your place of residence, you inform the Federal Tax Service of your decision as soon as possible. And if a person is concerned about the lack of payment for property tax, the tax service can always check the status of the mailing and find out to which address the notification was sent.

New buildings

Why doesn't the tax for the new apartment arrive? Many citizens of the Russian Federation are moving to new buildings. They strive to change their housing to a newer and better quality one. Such a step often leads to problems with taxes.

Residents of new buildings often complain that they do not receive relevant notifications. What to do in this case? And why does this happen?

It's simple - the tax authorities simply do not have information about new housing. It takes some time to enter information about taxpayers and their property. Therefore, payments and receipts do not arrive. Later we will talk about what to do in this case.

Federal Tax Service website and “Personal Account”

Why haven't my apartment taxes arrived? Since 2016, new laws regarding notification of the population about debts have been in force in the Russian Federation. What is it about?

Now in the country you can receive notifications not only by mail, but also via the Internet. Are your apartment taxes not coming? Then you should remember whether the taxpayer has a “Personal Account” on the website of the Federal Tax Service of the Russian Federation (nalog.ru). If you have an appropriate account, then you don’t have to wait for a paper notification. All taxes will be reported through the “Personal Account”. There you can find information about tax payments and payment details. You can even print out your payment slip! Very comfortably!

Recalculations

Why don't my apartment taxes arrive? Citizens often discuss this issue among themselves.

Notifications from tax authorities may not arrive if the citizen does not need to make a payment. This doesn't happen often. For example, if a person initially paid property tax with an overpayment. The balance of funds was included in future payments, and the Federal Tax Service carried out a recalculation. If the results reveal that the tax for a particular year has been paid in full, then no notification will be sent.

"Government services" - new problems for the population

Haven't received your apartment taxes? What to do? As already mentioned, such a scenario is not uncommon. Citizens often encounter the fact that they do not receive tax payment notices. You will have to act taking into account the reason for what happened.

Why doesn't my apartment tax arrive? 2016 is a period when citizens were faced with some legislative changes. They have led to the fact that now, under certain circumstances, payments will no longer be sent by mail. This is possible if the taxpayer is registered on government websites associated with tax services. One of them, as we have already found out, is nalog.ru.

But that is not all. Citizens registered with State Services will also not receive notifications by mail. They are the ones who often wonder why the apartment tax does not arrive.

All information is sent to such citizens via the Internet. You can find data on debts in your “Personal Account” on “Government Services”. In this case, you can print paper payments yourself, but it is no longer possible to receive them by mail.

Why is the tax not received for a privatized apartment? Most likely, the person has a profile on State Services. Even if the user has not used his account for a long time, he will still be sent notifications through the state portal. The only correct solution is to restore access to your profile and study the information in your “Personal Account”.

Absolute freedom

The situation in which apartment taxes are not being received has begun to become clearer. Based on all of the above, we can come to the conclusion that there are many reasons for this phenomenon.

The next scenario is an exemption from apartment tax. Persons who have property tax benefits do not receive notifications within the time limits established by the state.

Who is exempt from the payment being studied? Today it is:

elderly people (retirement age);
veterans;
disabled people (group 1 or 2, as well as disabled people since childhood);
heroes of the country;
persons engaged in creative activities subject to taxation.

To pay or not?

Perhaps all known situations with the absence of tax notifications have already been studied. But how should a taxpayer behave? And do you need to think about paying taxes if there are no receipts?

As already mentioned, the absence of payment receipts does not relieve the taxpayer of responsibility for paying taxes. It follows that the money must be transferred to the state treasury. It’s just difficult to do this without a receipt. That is why you need to know how to act in a particular case.

Call

You can find out why your apartment taxes are not being received by calling the tax office at your place of registration. This method is used quite often in practice. Especially among those who do not know when payments are planned to be sent out.

Over the phone they will tell you exactly why the notification did not arrive. The citizen will also be able to clarify when receipts for certain taxes are planned to be sent out. This will help you understand how to proceed. For example, you can wait for a payment or search for it on the Internet in “Personal Accounts”. Or forget about paying taxes on your apartment altogether.

Let's go to the tax office

Just keep in mind that Federal Tax Service employees do not always provide the necessary information over the phone. Typically, tax employees report system failures and the status of notifications. But more accurate information will have to be clarified in person.

The citizen must take with him an identity card (preferably a passport) and SNILS. There is no need to present the TIN, but if the taxpayer has this document, you can take it with you.

During a personal visit to the Federal Tax Service, you will be able to not only find out about the status of notifications being sent out, but also receive a receipt for paying the tax, even if you have profiles on the Federal Tax Service website and State Services. Service employees, at the request of the taxpayer, are required to print and issue the appropriate payment slip. A citizen will be able to pay tax in any way convenient for him. For example, through a payment terminal located at the Federal Tax Service.

Limitation of actions

Do you need to pay your apartment tax? Didn't receive your receipt? Some people are advised to just wait. Even tax officials sometimes say that you can just wait for a receipt to pay the tax. But the payment does not arrive either next year or the year after. Sometimes you can meet people who have not received relevant notifications for 5-10 years. And there is no way to get them - neither in person at the Federal Tax Service, nor by mail, nor on the Internet.

Such cases really do happen. And if the Federal Tax Service employees said “Wait,” you must first try to find the payment in the “Personal Accounts” on nalog.ru and gosuslugi.ru. If this did not work out, then you really need to wait and from time to time contact the tax authorities at your registration with a request to print payments for property taxes.

These payments have a statute of limitations. Regardless of why the apartment tax does not arrive, the citizen must pay the bills on time. Otherwise, the debt will begin to follow him. Even if payment problems were not the fault of the taxpayer.

The statute of limitations for taxes is 3 years. This means that without timely payment of bills, the Federal Tax Service will be able to demand money from a citizen for taxes for the last 36 months.

In other words, if a person has not paid for 6 years, then you can only claim funds for the last 3 years. The rest of the debt simply disappears. And there is no way to collect it.

Results

Now it’s clear what to do if you don’t receive a receipt for your apartment tax. And the most common scenarios are also known. The taxpayer should not panic. He will have to figure out the reasons for the lack of notification of payment of property taxes. And after that, think about how to act.

Call the tax office and find out when they plan to send out property tax bills.
Ask if there were any technical glitches during the mailings.
Check your accounts on the Federal Tax Service website and on the State Services portal. Most likely, tax information will be found here.
Wait until November 1st.
Come to the Federal Tax Service and ask to print a payment slip to pay the tax.

It's the height of summer now. At this time, owners of real estate and vehicles usually began to receive notices to pay property taxes. What about this year? When are notifications scheduled to be sent, are there any changes in laws, and when should taxes be paid? We will talk about this with the Deputy Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Republic of Bashkortostan Natalya Vladimirovna Speranskaya.

Natalya Vladimirovna, tell me, when will tax notices be sent this year? Has anything changed in the property tax rules?

Tax notices for the payment of property taxes for 2015 will be sent throughout the Russian Federation according to a schedule from July to October 2016.

Until October? Isn’t it too late, will citizens have time to pay taxes?

They will have time. At the end of 2015, Federal Law No. 320-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation” was adopted. This law makes changes to the deadline for paying property taxes. It has been postponed to December 1st. Thus, property taxes for 2015 will have to be paid no later than December 1, 2016. So October is not too late.

This year, for the first time, a single tax notice is being generated throughout the entire territory of the Russian Federation. That is, if a taxpayer has property in Ufa and, for example, Khanty-Mansiysk, then he will receive not two tax notices, as before, but one, with all his properties throughout the country. Therefore, tax notices can be generated and sent to taxpayers only after the completion of the tax calculation procedure in all tax authorities of Russia.

Also this year, for the first time, the calculation of property tax for individuals in the Republic of Bashkortostan and 27 other regions of the Russian Federation is carried out according to a new procedure based on the cadastral value of real estate. Consolidated tax notices, which contain tax amounts calculated according to the new procedure, will be sent later, closer to October. That is, if you have a house, apartment, garage or other property in the Republic of Bashkortostan or in one of these 27 regions (their list is on the website of the Federal Tax Service of Russia), then you will receive a tax notice by mail in the fall.

And citizens registered in the Internet service “Taxpayer Personal Account for Individuals” will not receive notifications by mail.

That is, how can they not receive it? Why?

Federal Law No. 130-FZ dated May 1, 2016 amended Article 11.2 of the Tax Code of the Russian Federation. Paragraph 2 of the article is supplemented by the provision that taxpayers - individuals who have gained access to the Taxpayer’s Personal Account, are not sent paper documents by mail.

Upon completion of the tax calculation, a consolidated tax notice is generated and uploaded electronically to the taxpayer’s Personal Account along with payment documents for tax payment. After uploading to your Personal Account, the tax notice is considered delivered. Accordingly, the obligation to pay tax arises. You can pay taxes directly through your Personal Account or by printing payment documents at any bank.

What if I don’t use my Personal Account and don’t remember my password?

You can contact any tax authority to receive a new password.

Do you need to apply in person?

Yes, with the presentation of an identification document, or with a notarized power of attorney. This is due to the fact that the service contains information that constitutes a tax secret.

The Personal Account contains all information about accruals, payments, debts, tax objects, notifications sent, and requirements. The functionality of your Personal Account allows you to completely avoid visiting the tax authority, including for submitting a declaration in Form 3-NDFL.

Logging into your Personal Account is also possible using your government services portal account if it was obtained using an identification document.

But if I still want to receive notifications by mail, what should I do?

You will need to send a notification to any tax authority about the need to receive documents on paper. Currently, this can be done through your Personal Account immediately when logging into the service or using the corresponding link in the “Profile” section.

It's clear. It turns out that we will begin to receive notifications from approximately August until the end of October. Payment must be made no later than December 1st. And users of the Personal Account will receive notifications through the Internet service in electronic form and will be able to pay taxes online or print a receipt and then pay according to the receipt. Is there anything else?

Yes, in addition to users of the Personal Account, tax notices by mail will not be sent to those taxpayers whose total amount of calculated taxes on all property does not exceed 100 rubles.

There are changes affecting entrepreneurs. This year they will receive notices to pay land tax. Previously, they calculated the tax themselves and submitted a declaration, but now they do not need to do this. Another significant feature for entrepreneurs using special regimes (STS, UTII). If they use in business activities real estate objects included in the list of objects determined in accordance with Article 378.2 of the Tax Code (these are administrative and business centers, shopping malls, etc., their list is on the website of the Ministry of Land Property of the Republic of Belarus), then these objects are not are exempt from taxation. A notification will also be sent to them.

This is the main thing. I would also like to remind you that all the necessary information on property taxes for individuals can be obtained on the website of the Federal Tax Service of Russia using such electronic services as “Reference information on rates and benefits for property taxes”, “Deadlines for sending tax notifications”. You can calculate the tax yourself using the appropriate electronic calculators, which are also available on the website of the Federal Tax Service of Russia. You can pay taxes online either through your Personal Account or using the “Pay Taxes” electronic service. In addition, on the main page of the site in the section “Property tax for individuals 2016” there is detailed information on the new procedure for calculating property tax based on cadastral value.

Okay, but what if the notification is not received or you still have questions?

Then you should contact the tax authority where the property is registered. I just don’t recommend delaying this until the last minute, as we usually do. Clarification of data on property objects in the information resources of tax authorities, if such a need arises, is possible only on the basis of information from registration authorities submitted in the prescribed manner, and this takes time.

Let me remind you that property taxes on individuals are regional and local taxes, and they go entirely to the budget of the Republic of Bashkortostan. Therefore, timely payment of property taxes is your contribution to the development of our region.

At the moment, many Russian residents are wondering: why doesn’t the apartment tax come? This question interests the majority of the population. Moreover, it is quite reasonable - after all, you have to pay annually for the property you own. Nobody canceled the specified payment. This means that if there is no receipt for payment, there is a high probability of debt. Accordingly, certain measures of punishment for debtors may be applied. And if there is a large debt, a person’s property is confiscated.

That is why the population is thinking about how to pay taxes for an apartment, and also why the necessary receipts do not arrive. What to do in such cases? And what should you pay attention to? All the features of taxes for an apartment or other property will be discussed below. In reality, it is not so difficult to understand what to do under the circumstances described. It is enough to look at the regulations of Russian legislation.

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.

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.

System failure

But for the rest, payments should arrive. In any case, this is exactly the system of alerting citizens about upcoming payments that takes place in Russia. Why doesn't my apartment tax arrive?

The first scenario is a failure in the work of the relevant authorities. The thing is that if somewhere in the system of the specified organization this or that incident occurred, taxpayers may never receive a receipt for payment. This is not the best thing. However, if you do not pay the debt, you may face penalties for property taxes.

Not the time

Why don't my apartment taxes arrive? The next scenario is a situation that occurs more often. It has already been said that property tax is annual. If it is not there, it is likely that it is simply not time to receive the payment.

As a rule, citizens receive tax receipts regarding property in the fall: from September to November. At the legislative level, it is possible to receive a payment no later than 30 days before the tax payment deadline. Therefore, you should be patient and wait a little. It is likely that the receipts have not yet been sent out in principle. Then there is no need to panic.

Tax office workload

Why doesn't my apartment tax arrive? Further, we can assume that the tax authorities are currently in a rush and the workload is high. And so the distribution of payment slips was delayed a little. There is no need to panic until around the beginning of November. Otherwise, you will have to somehow ensure that the property owner has the details for paying the receipt, and also that he knows the exact amount due to be deposited into the state treasury.

We call the inspection

Perhaps these are all common reasons. Now it’s clear why the tax on an apartment or house does not arrive. What if it’s already November on the calendar, but still no payment? First of all, it is recommended to call the tax office of your area of residence. And ask the organization’s employees to find out what’s going on. They must explain the reason for the lack of payments.

If the time for mailing has not arrived, they say so. Then you can ask when you can expect a tax receipt. If department employees claim that there is no information about the house (sometimes it is missing for several years), then there is no need to pay without a receipt for the property. Otherwise, there is a high probability of debt.

Personal visit

If you don’t want to wait until the bills are sent out, you can try to personally go to the tax authority of the district in which the citizen’s property is located. And get a receipt there yourself. Quite often, tax officials print out a payment slip with all the payment information without any problems. Especially if we are talking about a visit in November.

You will have to take with you an identity card, certificates of ownership of real estate, a cadastral passport (preferably, but not required). It is also recommended to bring your Taxpayer Identification Number (if available) and SNILS. With the receipt issued to the citizen, you can pay the tax. But until when will you have to pay in Russia?

Payment deadlines

From now on, it’s clear why it doesn’t come. Moreover, several tips for eliminating such an unpleasant situation are also known. But we don’t yet know how long it takes to pay property taxes. Everything is simple here too.

In 2016, all property owners must pay for their property by December 1, 2016, inclusive. This is exactly the deadline established in Russia in relation to property taxes. No exceptions or concessions. Temporary restrictions apply to all citizens.

New rules

Why doesn't my apartment tax arrive? 2016 is the period in which new rules regarding tax payments began to apply. What is it about? The thing is that not all property owners will receive receipts from the tax authorities. If a citizen has a profile on the State Services portal, then the payment will arrive in electronic form. Mailings are excluded in this case.

Thus, since 2016, property tax payment receipts are available only to those who do not have an account on the State Services website. They can wait for the appropriate payment or apply to the tax office for it. All others will receive a notification about the need to deposit funds into the state treasury for their property in electronic format.

New year - new calculations

Another question that concerns citizens: why are taxes high? A privatized apartment, even the smallest one, will have to be assessed according to the rules established in Russia. According to the new calculation rules, payments for property will be based on the cadastral value of the property. And with a certain coefficient. Therefore, it is likely that the payment received in 2016 will be with a smaller amount. And then the payment will increase. True, gradually.

Why did the big apartment tax come? The cadastral value of the property is probably high. And therefore, payments require the payment of quite large amounts. The cadastral value of housing can be found in Rosreestr. And the amount of property tax for individuals is calculated on the Federal Tax Service website using a certain calculator.

Accordingly, there is no need to be surprised by high taxes. The final amount, as already mentioned, is based on the cadastral value of the property. Therefore, for an apartment of the same size in different areas of the city and in different regions of the country you will have to pay different amounts.

Payment Methods

From now on, it is clear why taxes for the apartment do not arrive, as well as what to do if there is no payment for a very long time. How is it proposed to pay property taxes? At the moment, each citizen himself chooses the optimal solution. Among the proposals, the following methods are distinguished: payment by bank card, contacting the Sberbank cash desk (cash payment), using the “Payment for Government Services” portal, through the “Government Services” website, through an electronic wallet, through payment terminals (in cash) at the tax authorities.

If you are a property owner, you will have to pay property taxes. This must be done before December 1 of the year following the reporting period. Typically, the tax office itself sends a notification by mail to notify the taxpayer. But what to do if the letter did not arrive? What are the penalties for late or non-payment?

Property tax - this is a mandatory payment that must be paid by the owner of the property: be it an apartment, a residential building in the country, a country house, a house in the village, a garage or a parking space, as well as outbuildings on your land.

How to get a tax notice?

To remind people to pay taxes, the tax office usually sends tax notices to citizens by registered mail. Notice is deemed received six days from the date the letter is sent.

A tax notice can also be handed over against receipt.

The third (modern) way to receive a tax notice is through the taxpayer’s personal account on the website of the Federal Tax Service at the address: www.nalog.ru. The login and password to access your personal account can be obtained from any inspectorate of the Federal Tax Service of Russia, regardless of the place of registration. To do this, you will need to present an identification document and provide your TIN.

If you use your personal account, a tax notice will not be sent by mail. To receive it on paper, you will have to make a request through your personal account.

Keep in mind! If the total amount of taxes calculated by the tax authority is less than 100 rubles, a tax notice is not sent to the taxpayer by mail. However, a notification with a tax amount of less than 100 rubles. in any case, it will be sent to you in the year after which the tax authority loses the right to send it (three previous years).

What to do if the tax notice has not arrived?

A tax notice by mail may not reach the addressee for various reasons: the mail did not work well, you changed your place of residence, etc. In this case, you will need to contact the tax office at your place of residence and receive it in person.

Perhaps you did not receive a tax notice because the tax office does not have information about whether you have taxable property. You are required to declare such property before December 31 of the year following the expired tax period (year). In this case, you need to present to the tax office documents certifying the ownership of housing, identification documents, and your Taxpayer Identification Number (TIN).

! From January 1, 2017, a fine of 20% of the unpaid tax amount will be imposed for failure to report the availability of real estate.

Documents for notification of property can be personally taken to the tax office or sent by registered mail. You can also send the corresponding message electronically. But this will require certification with a qualified electronic signature. If you use your personal account, you can notify the tax office about property items through it.

When should notice be delivered?

Property taxes must be paid no later than December 1 of the year following the expired tax period. That is, the tax for 2015 must be paid before December 1, 2016. The tax office must send a notification at least 30 days before the end of the tax payment period.

Please keep in mind that failure to receive a tax notice does not exempt the taxpayer from paying tax and, in case of non-payment, may result in sanctions! Therefore, if the notification is not received during November, it is on your conscience to contact the tax office, obtain a payment form and deposit the money.

Failure to pay property taxes on time may result in penalties. If you do not pay your tax on time, you will be charged a penalty.

Penalties are calculated using the formula:

From 01/01/2016, the refinancing rate of the Bank of Russia is equal to the value of the key rate of the Bank of Russia and from 10/30/2017 it is 8.25%. The refinancing rate changes periodically. You can find out the current value on the website of the Central Bank of Russia (www.cbr.ru)

To those who have not paid the tax on time, the tax office sends a demand for payment of arrears of tax and penalties. It should contain:

amount of tax debt;
the amount of penalties at the time of sending the claim;
tax payment deadline;
deadline for fulfilling the requirement;
also tax collection measures that will be taken in case of non-compliance with the requirement.

The debt must be repaid within eight working days th from the date of receipt of the request, unless a longer period is specified in it. If a request is sent by registered mail, it is considered received after six working days from the date of sending this letter.

Possible fines

For failure to pay taxes, you may be subject to fines. The penalty is 20% of the unpaid tax amount. If the inspectorate proves that you did not pay the tax intentionally, the amount of the fine will increase to 40%. The tax authority has the right to hold the debtor accountable within three years from the beginning of the calendar year following the one in which the tax should have been paid.

It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms the commission of an offense: have documents indicating that the inspectorate calculated the tax in accordance with the law, sent you a tax notice and demand, and has confirmation of the fact and date of receipt of the notice.

Failure to pay taxes may result in legal action

If you owe more than three thousand rubles and more than three months have passed from the repayment deadline, the tax authority can sue the defaulter. The purpose of a lawsuit is to collect debt from personal property or funds in bank accounts.

If the debt is less than three thousand, the tax authority will be able to sue only three years after the expiration of the deadline for fulfilling the requirement. In this case, the tax authority can file an application with the court only within the first six months from the date of expiration of the three-year period.

Since the obligation to pay taxes is unconditional, the tax authority may apply to the court to issue a court order. In this case, the court will issue a writ of execution (court order) without trial or summoning the parties.

In addition, the tax authority can inform his employer about the debt of the defaulter, and also send him or another person paying you wages, pension, scholarship and other periodic payments a writ of execution on the collection of funds.