Why is the mortgage tax not received?

After completing a purchase and sale transaction, official registration of ownership of housing, an individual automatically becomes a taxpayer. Military personnel serving under a contract or having 20 years of service after dismissal for good reason are entitled to receive fiscal benefits. Its amount is equal to the amount of tax from a military mortgage loan. At the same time, it is provided only for one taxable property, regardless of how many there are in total. To receive it, a serviceman must present to the tax office a document confirming his right to receive the benefit (a certificate from a military unit indicating his full name, personal number, date of birth and position). If there was no timely submission of the corresponding application to the fiscal authority, the tax amount is recalculated, but no more than for a period of 3 years.

Is property tax paid if the apartment has a mortgage?

New buildings Why is the tax not received for a new apartment? 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.

The object is not yours

What should you do if the notice contains an item that you no longer own or even never owned? In this case, the tax authority will need to clarify the information from the registration authority.

To do this, you need a free form application. Indicate which notification (number and date) contains incorrect information and for which specific object - with the full address, cadastral number (or registration number - if you are specifying information on a car).

What to do if the apartment tax has not arrived in 2021?

In this case, payment is also made from your Yandex account. This system has one minor drawback. Through it, payment can be made exclusively from a Yandex account or from a Sberbank plastic card. The system does not work well with cards from other banks, so errors are possible. Yandex does not work with electronic payment systems at all. So if the taxpayer does not have an account in Yandex, then he needs to either open one or make payment through State Services. Of course, the most reliable way can only be called payment during a personal visit to the tax authority through specialized terminals. You can contact them even after the payment deadline has expired. From the point of view of the law, mortgaged housing becomes the property right of the borrower of the loan funds from the moment the agreement is signed with the banking organization, however, the real estate cannot be fully disposed of until the entire amount of the debt is paid. Content

1 Mortgage taxes 1.1 Income tax
1.2 Property tax
1.3 Should pensioners pay property taxes?

2 Tax benefits when buying an apartment

Taxes on a mortgage When registering ownership of a mortgaged apartment in the Unified State Register of Real Estate, a corresponding note is made that the property is under an encumbrance, so it becomes impossible to donate, sell or in any other way sell such housing.

Tax authority and mortgage: what payments and fees are provided

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.

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.

How to get a deduction in such a situation?

You need to apply for unpaid amounts:

to the tax office at the location of the property;
or to your employer.

Collect all the necessary documents, such as an application, bills, property documents, and a certificate of the amount of the previous deduction.

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Property tax 2021 not coming

Taking into account the fact that tax payments are mandatory in Russia, any property owner should know why the apartment tax is not received and what to do in this case. This is especially important because if there are no payments, an individual will face consequences determined by current legislation.

Features of the tax Why doesn't the tax arrive?
Preferential categories

Conclusion

Features of the tax Property owners are required to pay property taxes before 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.

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.

How to pay apartment tax if you haven’t received a receipt

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 that 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.

Payment via Yandex The Yandex payment system is also a convenient way to pay debts. So, just log into your personal account and select tax debts in the payment category. Yandex has more advanced capabilities and allows you to pay debts not only for debts, but also for those tax obligations for which the payment period has not yet expired. So, you can make payments through Yandex in the following order:

If a notification from the tax authorities has been received, then at any time before December 31, you need to enter the index of the corresponding notification in the appropriate tab of your personal account and then, according to the instructions, pay from your Yandex account.
If the apartment tax has not arrived and there is no receipt, then you need to enter your TIN, by which the system will automatically identify the taxpayer and display all his debts for mandatory payments.

How to find out the tax amount?

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

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

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

Is property tax paid if the apartment has a mortgage?

Questions and answers Important This must be done to get back in touch with the inspector. If the error is confirmed, the tax amount will be recalculated and a notification will be sent to the taxpayer. Debt clarification: procedure Anyone can independently clarify:

Does he need to pay the apartment tax or not?
Do you have any debt?

You can do this by visiting the inspection, but it is better to simplify the task for yourself.

Attention This is especially true for busy citizens who prefer to check and pay off debt at home. For this purpose, we specially developed a service that is located on the State Services portal. By entering the appropriate data from your passport and TIN, you will not only learn about your existing debt, but also pay it off immediately. In person The traditional way to obtain such information is to personally contact the relevant department.

Is it possible to pay without a receipt?

There are two ways to pay tax without a receipt.

In online banking, the payment is made using the TIN number. To do this, in the column about choice. But you won’t be able to find and pay the current tax, only the debt.

The Federal Tax Service website contains information about taxes. In order to pay off the debt, you must:

Click on the “Individuals” column.
Click on the item “Payment of taxes and insurance contributions for individuals.”
Enter the document index in the special field.
Select a payment type and enter the amount.
Add the site address, phone number and other owner details.

The taxpayer can print out the receipt and pay it at the bank or directly on the Federal Tax Service website.

Who has a mortgage on their apartment (about taxes)

1 Tax and mortgage
2 Obligation to pay tax 2.1 We return the funds spent

3 Tax benefits for military mortgages

Most of our citizens can afford to improve their living conditions and acquire their own housing by using mortgage lending. Owned real estate is required to pay tax. And often many people have a question: do they pay tax on an apartment if it is still under mortgage? After all, in fact, it is not yet your full-fledged property, which, moreover, at any moment the lending bank can take away due to lack of payments or debt.

Procedure for receiving a subpoena

After the payer becomes overdue for land tax, more fines and penalties begin to accumulate against him, which leads to an increase in his debt. Within three years after the debt arises, the tax authority has the right to file a lawsuit against the payer to collect this debt, including at the expense of his property, cash or non-cash funds.

After receiving a subpoena, the landowner first of all needs to establish whether the demands of the tax authority are legal and whether any violation has been committed on his part.

In particular, demands for recovery will be illegal in the following cases:

the inspection did not send a notification to the payer or did so in violation of the deadlines;
the landowner is exempt from paying tax under the benefit;
the notification was sent to the old address, although the payer notified the inspectorate of the change of place of residence;
the tax was calculated incorrectly, and the owner of the land paid only the amount that he calculated;
the citizen is no longer the owner of the plot (for example, he sold it or donated it).

It is worth considering that this list of cases is not exhaustive or established by law. The final decision on whether the demands of the Federal Tax Service are legal or not is made only by the judicial authority.

In each of the listed cases, the payer will need to prepare the most complete package of documents that can be used as evidence of his case.

For example it could be:

a notification letter with a dispatch date (if it is later than the established date);
documents confirming that the payer belongs to a preferential category (pension certificate, certificate of a large family, certificate of disability, etc.);
papers for the plot (including information about its cadastral value, if recalculation of the tax amount is required);
a copy of the passport page with a registration mark;
documents on the alienation of the plot (sale and purchase agreement, exchange, deed of gift, etc.).

All these documents will need to be submitted to the court, which will make the final decision on whether the payer’s actions were at fault or not. If he manages to prove that he is right, part or all of the accrued fines and penalties will be written off.

However, if there is a real debt, he will still have to pay it off.

There is no tax on an apartment with a mortgage

In the event that the corresponding notification from the Federal Tax Service has not arrived or the tax arrives late, there will be no negative consequences for citizens. Should pensioners pay real estate tax? Legislation provides pensioners with additional privileges and concessions when paying state duties on real estate. Is property tax paid if the apartment has a mortgage? But it is possible that, due to technical failures and other circumstances, the Federal Tax Service will not have data on the real estate acquired by a citizen, which is subject to taxation by law. If a notification from the Federal Tax Service is not received by the end of November of the year following the one for which the tax should be calculated, the citizen is obliged to contact the tax authorities before the end of the year and inform them in the prescribed form that he owns a taxable property.

The apartment, which has a mortgage, is pledged to the bank. Does this mean that the buyer must pay property taxes on the property in question? How is tax calculated in this case?

Tax benefits for military mortgages

Military personnel who have taken out a mortgage have the right to receive a personal income tax deduction exclusively on their own

invested in the purchase of real estate.

Military personnel cannot receive state subsidies to pay for apartments and houses from the federal treasury, since they do not fall under the category of payments for which a tax deduction can be applied. A military mortgage allows you to use your own savings when the cost of housing is high. In this case, the subsidy provided by the state cannot exceed 2 million rubles.

A serviceman can apply for a tax deduction when applying for a military mortgage only if no money was paid from the federal treasury during the construction and purchase of the apartment. The mortgage holder can benefit from a repayment of 13% of the amount that was spent during the construction and acquisition of the property. The same benefit applies to mortgage interest.

Do I need to pay property tax for an apartment with a mortgage?

Paying property taxes if the apartment is under mortgage is the legal obligation of its owner.
The property belongs to him by right of ownership. The fact that an encumbrance is placed on the apartment before the mortgage is repaid does not matter. The tax on an apartment with a mortgage is paid in full - as if the apartment were without encumbrance. Likewise, the owner of such real estate has the right to enjoy various benefits.

The tax is paid regardless of the citizenship and age of the apartment owner. For non-payment of tax, the same sanctions are applied as would be applied when taxing a property that is fully owned by a citizen - without collateral.

Let's take a closer look at how residential property tax is calculated and paid - both in the case of a mortgage and in the case where there is no encumbrance on the apartment.

When should you start paying tax?

One of the main questions for the owner of residential real estate is when exactly the owner becomes obligated to pay property taxes. The rules for unencumbered property owners and mortgage loan holders, as we have already established, are the same here, and in accordance with them, property tax begins to be calculated immediately after state registration of ownership of housing.

The date of registration of property rights in Rosreestr can be found in the extract from the Unified State Register of Real Estate. To obtain it, you need to make a request to the regional office of the department.

The amount of the tax depends on at what point in time the registration occurred (and on whether the object was subsequently deregistered in Rosreestr, and if it was, it matters when exactly).

The general rule is that the tax is calculated for the number of complete months of ownership of the property. In this case, the month in which:

registration was carried out until the 15th inclusive;
deregistration occurred after the 15th.

For example, if a person bought an apartment on June 16 and sold it before July 15, then he does not pay tax for June and July. And if the apartment was purchased on June 15 and sold on July 16, then the tax will have to be paid for 2 months.

Moscow and region: +7-499-938-80-02
St. Petersburg and region: +7-812-467-42-15
Federal: +7-800-350-83-07

Tax payment deadlines

The tax is payable by December 1 of the year following the year in which the tax was accrued for real estate due to its being owned by the taxpayer.
The number of months and for which month the tax was calculated does not matter. It should be borne in mind that tax payment is carried out on the basis of a notification from the Federal Tax Service. It must be sent to the apartment owner by the tax authorities before the end of November of the year following the one in which the tax was calculated.

It is worth highlighting a rather rare but common scenario in practice - when the Federal Tax Service sends a notification later than the deadline for sending it or even the deadline for paying the tax. As a result, the taxpayer may incur arrears and penalties, which the Federal Tax Service requires to pay. The requirement to pay tax in this case should be considered as legitimate. But you need to know that the application of penalties in this case is illegal.

Having received such a request from the Federal Tax Service, you need to promptly send there a request to write off penalties. As evidence of their illegal accrual, you can attach postal documents that reflect that the notification of tax payment arrived later than the due date.

The Federal Tax Service, with which the taxpayer is registered, must write off the wrongfully accrued penalties. If this does not happen, you need to complain about the actions of the inspectorate to a higher structure of the Federal Tax Service. If this does not help, go to court.

It happens that the Federal Tax Service does not send a notification, despite the fact that the tax has been calculated. This may be related:

With the fact that the calculated tax amount is less than 100 rubles.

As a rule, such cases are associated with a short duration of apartment ownership - about 1-2 months, with a small area.

However, as soon as at the end of the billing period the tax amount becomes equal to 100 rubles or more, the Federal Tax Service will send a notification. It will also send it if 3 years have passed since the tax was calculated - regardless of the payment amount.

With the fact that the Federal Tax Service for some reason does not have information on the object of taxation (while a person is its owner and must, in principle, pay tax).

Such cases are rare, since Rosreestr itself sends information about real estate transactions to the Federal Tax Service. Tax authorities almost always know when and for how much a person bought an apartment.

But it is possible that, due to technical failures and other circumstances, the Federal Tax Service will not have data on the real estate acquired by a citizen, which is subject to taxation by law. But in this case, the apartment owner should not ignore the current situation: by law he is obligated to inform the Federal Tax Service about the presence of taxable real estate (at least according to obvious signs) in his property.

If a notification from the Federal Tax Service is not received by the end of November of the year following the one for which the tax should be calculated, the citizen is obliged to contact the tax authorities before the end of the year and inform them in the prescribed form that he owns a taxable property.

The Federal Tax Service does not send paper notifications to the owners of such accounts unless the citizen directly asks the tax authorities to do so. An ignored electronic notification sent to the taxpayer through the Personal Account and, as a result, non-payment of tax will lead to unpleasant penalties.

Therefore, a citizen must remember the fact that he has access to his Personal Account. And if in doubt, check with the Federal Tax Service directly about the availability of such access. If desired, ask department specialists to send notifications in paper form.

Through your Personal Account, you can also inform the Federal Tax Service about the emergence of new taxable real estate in your ownership - if this is required according to the scenario reflected in paragraph 2.

With the fact that benefits are applied to the object of taxation - in the form of the opportunity not to pay tax (or due to the fact that a zero tax base is formed for a specific property).

It is useful to consider the tax benefits for mortgage housing (in principle, similar to those provided to full owners of residential property) in more detail.

Legislative regulation

The procedure for calculating land tax and the specifics of its payment vary depending on which category the taxpayer belongs to.
In particular, a legal entity must independently calculate its amount, pay it in advance payments quarterly and then submit a special declaration to the Federal Tax Service (Part 2 of Article 396 of the Tax Code of the Russian Federation). As for individuals, the procedure for them is completely different - instead of doing this on their own, tax inspectors do this, after which they send out the received amounts for payment to all landowners in the form of a special notice.

Moreover, this applies to both ordinary citizens and entrepreneurs (since 2015), as established by Part 3 of Art. 396 Tax Code of the Russian Federation.

In Part 4 of Art. 52 of the Tax Code of the Russian Federation establishes three acceptable methods of delivering a notice: personally to the payer or his authorized representative (against signature), by registered mail by mail or in electronic form via telecommunication channels. Part 2 of the same article also establishes the deadline for sending the receipt - no later than 30 days before the deadline for payment.

Since this deadline is December 1 of the following reporting year, the notification must be sent before October 31 of the same year.

If the notification is sent later, the Federal Tax Service will not be able to apply any liability to the payer for non-payment.