Property tax is a regular mandatory payment for all property owners (houses, apartments, cottages, outbuildings, and so on). The duty and responsibility for paying this tax falls on the shoulders of the owners of certain buildings. As a rule, a receipt for payment of property tax is sent by the regional office of the Federal Tax Service (FTS) by registered mail. However, due to various circumstances, a situation may arise when a citizen does not receive property taxes. It is worth noting that the absence of a receipt does not indicate tax exemption.
Deadlines for transferring tax deductions
First, let’s look at the time frame within which, after submitting a set of documents, the Federal Tax Service must transfer money to the taxpayer. This is a statutory period, which is explained in the letter of the Ministry of Finance dated 03-04-05/9949.
And this is how the deadline is formed:
- After submitting the documents, a desk audit begins, which lasts 3 months. We can say that the tax office is looking into whether a citizen is entitled to a tax deduction at all, and how much he needs to pay.
- If the desk audit is successful, then if the application has already been submitted (usually it is submitted immediately upon applying to the Federal Tax Service), funds are transferred to the details specified by the citizen within 1 month.
If you submit an application after a desk audit has been carried out, then the one-month report begins from the date of submission.
It turns out that the standard period for calculating and transferring tax deductions in Russia is 4 months, provided that the application for transfer was submitted immediately or during a desk audit. If it is submitted later, then payment must be expected within a month after this event.
You should also pay attention to the fact that the money is transferred to a bank account, which is not credited instantly. Deadline: within 3 working days. That is, if the Federal Tax Service made the transfer within the maximum deadline, the money can reach the citizen in 4 months and 3-5 days after submitting all documents, including the application.
Questions about transport tax
Who pays transport tax when leasing?
The one to whom the vehicle is registered pays, because The parties decide this issue when concluding the contract.
For example, the lessor purchased a car and immediately transferred it under a leasing agreement , without registering, the lessee registered the car in accordance with the terms of the agreement, which means he pays transport tax.
Another example is that the lessor registered the vehicle in his name and handed it over to the lessee ; according to the agreement, the ownership of the car will be transferred to the recipient only after full payment, and then he will be able to register it. This means that during the leasing period the transport tax will be paid by the lessor.
What cars are considered expensive and how to calculate the tax on them?
The list of expensive cars (from 3 million rubles) is established by the Ministry of Industry and Trade (see the list for 2021). If your car gets caught in it, then you will have to calculate the transport tax using increasing factors (from 1.1 to 3). The coefficient depends on the year of manufacture and the average cost of the car (clause 2 of Article 362 of the Tax Code of the Russian Federation).
Do I need to pay transport tax on a car purchased for resale?
First, let’s clarify that an organization can become the owner of a car without registering it. One is not related to the other. But using a vehicle without registration with the traffic police can incur fines (from 5,000 to 10,000 rubles), and the tax is paid by the person to whom the car is registered. This is either the old or new owner. To make it clearer, let's consider practical situations:
Example 1: An LLC bought a car from citizen Ivanov on April 30, 2021. On May 5, the organization sold the car to another individual, Petrov. At the same time, she did not register the car with the traffic police and the new owner of the car was immediately entered into the title. The company did not violate anything. 10 calendar days are given for registration, during which time you can sell the vehicle without any consequences without registering it.
The only problem that may arise is that in the traffic police the car is listed as Ivanov’s, and Petrov will bring a purchase and sale agreement with the LLC. In this case, it is better to indicate directly in the contract on what basis the organization owns the car and refer to the purchase and sale agreement with Ivanov. In any case, the inspector has the right to request additional documents if any doubts arise.
The organization will not pay transport tax at all, because I didn’t even have time to register the vehicle in my name.
Example 2: The company purchased an excavator from another organization on April 8, 2021. On April 16, the equipment was registered with Gostekhnadzor (note, not with the State Traffic Safety Inspectorate), but on April 20, the head of the company was offered a good price for the excavator and he decided to sell it. The deal was quickly finalized and on April 28 the new owner registered the equipment.
The company will not pay tax for April . According to the rules, if a vehicle is registered after the 15th day of the month, then no tax is paid for that month. On the other hand, if you deregister a vehicle after the 15th (which happened on April 28), then the tax for that month must be calculated. The Ministry of Finance believes that in this situation (when a car is delivered and deregistered in the same half of the month), the company should not pay tax.
The new owner of the excavator will not pay tax for April , because... I registered it after the 15th, and tax calculations for it will begin on May 1st.
The very first owner of the equipment who sold it on April 8 will be the tax payer, because it was deregistered on April 16, i.e. after the 15th.
In this way, double taxation is avoided and someone will definitely pay for the transition month.
An electronic signature document flow will help you quickly conclude a deal, sign documents, or buy property at an auction . Working with electronic documents through the online service and mobile application Taxcom-Filer or through 1C .
If the tax deduction has not arrived after 4 months
Such situations, although rare, do happen. If more than 4 months and 3 working days have passed since the submission of documents, including the application, you need to clarify the situation.
If the tax office does not return the deduction within the period established by law, file a complaint. By law, this can be done the very next day after your rights are violated. The procedure for filing a complaint is explained by Order of the Federal Tax Service of Russia N ММВ-7-19/ [email protected]
What is stated in the order:
- If the tax deduction has not been received, you must submit an appeal to the higher Federal Tax Service authority, that is, to the Federal Tax Service. But the appeal is submitted through the tax service that has not fulfilled your legal requirements.
- Having received the application-complaint, the Federal Tax Service is obliged to accompany it with its documents and send it to the Federal Tax Service within three days.
- In this case, upon receipt of a complaint, the initial Federal Tax Service undertakes to eliminate the violation, if any, as quickly as possible, and report this to a higher authority.
- A citizen has the right to file a complaint within 1 year after his rights were violated. But if there is an absence for a good reason, the period can be extended.
- The complaint is reviewed within 15 days. If additional documents are requested, the period is extended to 30 days.
The law provides for filing a complaint against the actions of the Federal Tax Service through the taxpayer’s personal account. That is, you can send your appeal there or in the standard way - through the Federal Tax Service office where you submitted your application for a tax deduction.
Why haven't my property tax receipts arrived?
The lack of notification is most often due to a malfunction of a particular system:
- If a citizen changes his place of registration, the district/regional office of the tax service may also change. The lengthy process of transferring documents between departments may contribute to late notification of a citizen about the need to pay taxes.
- Infrequent, but still possible, malfunctions of the software or other technical problems both at the post office and directly at the tax office can lead to the fact that a specific notification is simply lost.
- Exemption from paying tax - tax benefits are granted to certain categories of citizens, determined by the Tax Code of the Russian Federation.
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Making a complaint correctly
If the tax deduction does not arrive, you file a complaint with the Federal Tax Service, sending it through your personal account or the Federal Tax Service itself. But it is extremely important to draft the complaint correctly so that the higher authority does not have a reason to cancel it. Its contents are also indicated in Order of the Federal Tax Service of Russia N ММВ-7-19/ [email protected] :
- Full name of the citizen and his place of residence, telephone number;
- the inaction of which division of the Federal Tax Service the citizen is appealing, specific officials can be indicated. But in this case, simply the name of the unit will do;
- what specific actions or inactions are being appealed. In this case, write in free form that you are not receiving a tax deduction;
- On what grounds did the citizen decide that his rights were violated? That is, here you need to describe that you submitted declarations and applications on such and such dates, that so much time has passed, and the money has not arrived;
- applicant's requirements. In our case, receiving a payment. But you can also demand a penalty for the delay from the Federal Tax Service - more about them below;
- indicate a convenient channel through which you want to receive a response. For example, in writing, in your personal account, by email; a list of documents that you attach to your application.
Accompany your complaint with copies or scans/photos of all documents on applying for a tax deduction that you have in your hands.
The complaint is made in free form without emotions, write only clear facts. If the appeal is drawn up with violations and does not reflect the entire situation, the Federal Tax Service will reject the complaint within 5 days after receipt.
When do receipts start arriving?
Their distribution begins in August, and this information is contained on the official website of the Federal Tax Service of Russia. The law does not clearly define the rules for distribution, but in this case one must refer to Art. 53 NK.
From the moment the tax is calculated, the inspectorate must send notifications no later than 30 days before the time when the fee must be paid. Therefore, the receipt must arrive before December 1st. Land tax does not 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.
If your tax deduction is not returned on time, demand a penalty
Very few taxpayers know that if the transfer of a tax deduction is late, they can demand a penalty from the Federal Tax Service for all days of delay. Penalties are calculated based on the rate of the Central Bank of the Russian Federation at the time of the violation.
For example, at the time of creation of the material, the key rate of the Central Bank of the Russian Federation is 6.75% per annum. That is, for 1 day of delay, a penalty of 6.75/365, that is, 0.0185% per day, is due on the unpaid amount.
For example, the tax office does not pay a tax deduction in the amount of 50,000 rubles on time. The delay period was 14 days. What happens:
- For each day of absence, penalties in the amount of 50,000 * 0.0185% are incurred. That is, 9 rubles 25 kopecks;
- for 14 days the amount of the penalty will be 129.5 rubles.
Yes, the amount of penalties for the Federal Tax Service is small, but this money is your full right. Therefore, when filing a complaint with the Federal Tax Service, indicate in your demands not only the payment of a tax deduction, but also the payment of penalties, indicating the amount for each day of delay.
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.
Source
Let’s summarize what to do if you don’t receive a tax deduction
- Make sure the deadline has actually passed. If you submitted an application immediately when filing your return, the period for receiving the payment is a maximum of 4 months. If the application was submitted after a desk audit, which lasts 3 months, then the deadline for receiving money is 1 month after filing the application.
- Please keep in mind that transfers to your bank account may take up to 3 business days. If the Federal Tax Service sent the money on time, this will not be a violation.
- The very next day after receiving the payment, you can draw up a complaint to the Federal Tax Service and submit it through the taxpayer’s personal account or in person at the Federal Tax Service department where you submitted the application.
- Within 15 days, your application will be considered by a higher authority. If the complaint is found to be justified, your requirements will be promptly satisfied. Including the penalties you are entitled to.
If a complaint to the Federal Tax Service does not help, you can file an application with the court. If the amount of the claim is more than 50,000 - to the district. If less - in the world. But in practice such cases are rare.
Usually, if the tax office is late in paying a deduction, filing a complaint resolves everything very quickly; the money is received even at the consideration stage, when no answer has been given. Because initially the complaint falls into the hands of the Federal Tax Service, which committed the violation. She will clearly do everything possible to settle the matter without sanctions from the supervisory authority.
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The tax office has begun sending out tax receipts for 2021
The Federal Tax Service has begun sending out notifications for the payment of transport and land taxes, as well as property taxes, by individuals. At the same time, in 2021 the calculation procedure has changed slightly, the press service of the Federal Tax Service reported. Thus, to calculate transport tax, a new list of passenger cars with an average cost of three million rubles for 2020 will be used, posted on the website of the Ministry of Industry and Trade. It additionally included such models as Mazda CX-9, Honda Pilot, Chrysler Pacifica, Jeep Wrangler, Jeep Grand Cherokee.
In addition, for land tax in a number of regions, new results of the state cadastral valuation of land, which will come into force in 2021, will be applied. They can be viewed by receiving an extract from the Unified State Register of Real Estate at the MFC or on the Rosreestr website.
Another innovation concerns the property of individuals. In all regions (except Sevastopol), the cadastral value of real estate will be used as the tax base. At the same time, reduction factors are used to calculate the tax.
FAQ
What to do if the tax office does not transfer the money?
If you are sure that all the deadlines have passed, you can first contact the Federal Tax Service for clarification of the situation, for example, by phone. And then you can file a complaint with the Federal Tax Service.
Why didn't the tax deduction arrive?
Perhaps you collected an incomplete set of documents, did not pass a desk check, or completed the application incorrectly. Negligence on the part of employees of the Federal Tax Service cannot be ruled out.
When is the tax deduction transferred?
Typically within 4 months after submitting a complete package of documents.
Can the tax office refuse a deduction?
Maybe if it is not required, or if the applicant has collected the wrong set of documents.
What will happen to the Federal Tax Service if it does not pay the tax deduction on time?
This will already be decided by its controlling body, the Federal Tax Service. You can demand a penalty for each day of delay.
Sources:
- ConsultantPlus: Order of the Federal Tax Service of Russia dated 07/08/2019 N ММВ-7-19/ [email protected]
- Klerk.ru: Ministry of Finance of the Russian Federation: Letter No. 03-04-05/9949 dated 02.21.2017.
about the author
Irina Rusanova - higher education at the International East European University in the direction of "Banking". Graduated with honors from the Russian Economic Institute named after G.V. Plekhanov with a major in Finance and Credit. Ten years of experience in leading Russian banks: Alfa-Bank, Renaissance Credit, Home Credit Bank, Delta Credit, ATB, Svyaznoy (closed). He is an analyst and expert of the Brobank service on banking and financial stability. [email protected]
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How to report land and transport tax benefits
There is a special form for this, which was approved by Order of the Federal Tax Service dated July 25, 2019 No. ММВ-7-21/ [email protected] Here, for example, is what a couple of its sections look like:
In theory, you can report your right to a benefit at any time. There are no specific deadlines in the Tax Code. But the Federal Tax Service itself recommended doing this in the 1st quarter of 2021, before the active distribution of messages about the amounts of taxes to be paid begins.
Check for property tax benefits
It is not necessary to indicate the municipality; just select the desired region in the form and click “Find”
What do we have as a result? Confusion in tax amounts - the Federal Tax Service can see arrears, which in fact do not exist, can find out about benefits after sending a message, and taxpayers, receiving a notification, do not understand whether they still owe the budget or not.
You can submit an application through the EDF operator with which you submit reports, for example through Taxcom .
Connect to electronic reporting at a discount
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Author of the article Irina Rusanova
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