Every person must take care of timely payment of various taxes. In the absence of transfers, the Federal Tax Service applies various enforcement measures to debtors, represented by penalties and interest. If the debt increases to a significant size, the court and bailiffs are involved in collection. The tax office sends receipts, but taxpayers should know what to do if the land tax does not arrive.
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.
Authority to apply for receipt and payment methods
In a situation where the payment deadline is already coming to an end and there is still no notification,
The payer must take care of obtaining a receipt independently.
You must apply for this to the Federal Tax Service division whose jurisdiction falls territorially at the site it owns. Also, in some cases, it is possible to contact the inspectorate located at the payer’s place of residence.
As a rule, a separate unit or inspectors are responsible for land tax in this body, who will be able to calculate it.
Perhaps the employee already has this data (for example, if the notification was sent and lost in transit), so all he has to do is print out the receipt and give it to the payer. In any case, this operation will not take much time.
Another option is to obtain data through the payer’s personal account on the Federal Tax Service website (registration is required for this). Provided that the Federal Tax Service has data on the taxable object and the tax has been calculated, the user will be able to generate the data necessary for payment.
If the object of taxation is not listed in the database, the payer must provide a certain package of documents to the inspectorate during the application. In particular, you will need title papers for the plot and a cadastral passport (extract from the Unified State Register).
Of course, if the owner has all the necessary information (tax rate, cadastral value of the plot, payment details), he can calculate and pay the tax himself.
However, an error in calculations can lead to underpayment of tax, which will subsequently result in financial sanctions for him. Therefore, it is better to get a receipt from the inspection staff.
After receiving the receipt, the landowner will be able to pay it in one of the following ways:
- through a banking institution;
- online using Internet banking;
- through a payment terminal;
- using the service “State;
- online using electronic money.
The law allows the use of any of these methods, but it should be taken into account that each of them has a certain period for crediting funds. Therefore, payment should be made at least a few days before the deadline for paying the tax.
Making changes to the cadastral passport of a land plot is possible only with the participation of a cadastral engineer. How is the fee for an easement set? Find out about this by reading our article.
In some cases, it is allowed to use a land plot without giving it ownership. Read more about this here.
Why might I not receive a receipt?
There are many reasons why this notification may not arrive. Land tax does not arrive - what to do? We need to understand the reasons and the necessary actions to eliminate them. Most often, the lack of receipts on time is due to the following reasons:
- The inspectorate workers themselves do not receive up-to-date information about which lands belong to a particular citizen in the required time frame, so they simply do not have information about all the objects for which notifications need to be drawn up;
- often the reason is due to technical failures in the work of the Federal Tax Service;
- often the lack of a receipt is due to the negligence of inspection workers;
- Even postal employees may be the culprits;
- notification can be stolen directly from the mailbox.
Regardless of the reason for the absence of a receipt, payment of land tax must be made within the established time limits, otherwise certain penalties, such as large fines, may be applied to the taxpayer.
Reasons for missing a receipt
In fact, payers may not receive a notice to pay land tax for various reasons, of which there may be many. The most common of them include:
- Notification letters were sent to old addresses. When changing place of residence, the payer can report this to the tax office, but the data is not always entered into the appropriate databases. Therefore, for several years after the move, letters may be sent to old addresses.
- The inspection database does not contain information on the land plot. If the data from Rosreestr has not been transferred to the Federal Tax Service, it is better for the landowner to do this independently. However, even in this case there is no complete guarantee that the information will be displayed in a timely manner in the database.
- Notifications were lost along the way to the recipient. This situation is very common and does not depend on either party, since in this case the main blame will be placed on the postal employees. However, this argument is unlikely to be significant for the tax authorities.
- The payer fell into a preferential category and was exempt from paying tax. Since benefits can be established not only at the federal, but also at the local level, they can cover different categories of citizens. In this case, the benefit can be applied automatically, without an application from the payer (for example, if the inspectorate already has documents confirming that the individual belongs to the benefit category).
- The tax amount was less than 100 rubles. This may also be a consequence of the exemption being applied or the low value of the site, resulting in a small tax liability. In this case, the notice will not be sent until the amount exceeds 100 rubles (but this must be done before the end of the established three-year limitation period).
If the receipt was sent to the wrong addressee due to the fault of the tax service, the payer will be able to legally appeal the accrual of penalties and fines and extend the deadline for paying the tax.
For example, this applies to situations where the site was not entered into the database, although data about it was submitted, or a receipt was sent to the old address, although information about the change of residence was also communicated to the inspection staff. However, in this case it will be necessary to prove that the fault lies with the tax authority, and not with the landowner himself.
What should taxpayers do?
Land tax does not arrive - what to do? This situation occurs quite often, and this is not a reason for postponing payment to another period. Therefore, funds must be paid on time.
Taxpayers must follow these steps:
- you need to visit the Federal Tax Service office to receive a new receipt;
- the employee of this service should be informed about all plots of land owned by the citizen for which a notification was not sent;
- Documentation for the land is transferred to the Federal Tax Service employee, and this includes a certificate of ownership or a lease agreement.
Thus, taxpayers themselves must take care to obtain a receipt for payment of the fee.
What to do if the postal notification from the Federal Tax Service has not arrived?
Tax notices are not sent by mail on paper in the following cases:
— the presence of a tax benefit, tax deduction, other grounds established by law that completely exempt the owner of the taxable object from paying tax;
- if the total amount of taxes reflected in the tax notice is less than 100 rubles, with the exception of the case of sending a tax notice in a calendar year, after which the tax authority loses the opportunity to send a tax notice
— the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - the taxpayer’s personal account and has not sent a notification to the tax authority about the need to receive tax documents on paper.
In other cases, if a tax notice for the period of ownership of taxable real estate or a vehicle has not been received by November 1, it is advisable for the taxpayer to contact the tax office or send information through the “Personal Account of the Taxpayer” or using the Internet service “Contact the Federal Tax Service of Russia.”
What is the liability for violations regarding the payment of land tax?
If citizens do not inform employees of the Federal Tax Service that they have not received a receipt for payment of this fee, then this is considered an offense if no action is taken to deposit the funds in a timely manner. If this fact is discovered, taxpayers will certainly be held accountable and therefore pay a fine equal to 20% of the payment amount.
Additionally, penalties will be assessed against such violators, accumulating for each day of delay. The amount depends on the amount of debt and the refinancing rate.
Therefore, each person must independently ensure that the necessary funds are transferred to the budget in a timely manner. Failure to comply with this requirement will result in the accrual of significant fines and penalties, which increase the financial burden on the payer.
Sample receipt for payment of land tax for an individual
The standard form of receipt-notification for payment of property taxes is enshrined in the Letter of the Ministry of Taxes No. FS-8-10/1199 dated September 10, 2001. There are also rules on how to enter the required information in the fields. Typically, an ordinary citizen does not need this knowledge: the tax office attaches already completed receipts to the notification.
You can fill out a receipt for payment of land tax online using the “Pay taxes” function according to the algorithm we have already discussed in the previous subsection. The second option is to act through your Personal Account.
A sample of the completed receipt is available for download here .
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.
Questions about land tax
In 2021, due to the pandemic, in accordance with Federal Law No. 172-FZ dated 06/08/2020, individual entrepreneurs and organizations working in the most affected industries received an exemption from paying land tax for the 2nd quarter (by the way, from transport and property taxes too) . Is it necessary to somehow declare this benefit by analogy with others by submitting an application?
No, you do not need to specifically inform the Federal Tax Service that you have such a right. The tax office must recalculate it itself. If you look at the application form in the article above, it does not even provide for references to the Federal Law, but only to regional legislation.
If for some reason the Federal Tax Service did not recalculate tax liabilities and demands payment of tax for the 2nd quarter of 2021, then you will have to go through objections and complaints. We recommend not just referring to the Federal Law, but also confirming your status, which gives you the right to support - for example, attaching an extract from the Unified State Register of Legal Entities, which indicates the main type of activity, an extract from the Register of Small Enterprises to confirm the status of a small enterprise.
The purchase and sale agreement for the land plot was concluded on February 8, 2021, the transfer act was signed on May 11, 2021, registration in the Unified State Register on May 14, order for commissioning dated May 17. From what date should the period for calculating land tax be counted?
You need to focus on the day of state registration of the right in the Register. Rights to a land plot, according to civil law, are subject to state registration and tax calculation will be made (as in the case of transport) according to the new owner precisely from the day the entry is made in the Register.
How to find out the cadastral value from which the tax will be calculated?
The current cost can be found through the online service of Rosreestr. You can also make a written request through the MFC or by mail or through your personal account on the Rosreestr website. Information is provided free of charge.
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.
If the amount received is incorrect, how can I protest?
Judging by forums and accounting groups on social networks, many organizations receive “chain letters” with incorrect data.
“We received a message from our Federal Tax Service that the transport tax payable is not at all the same as what I calculated. It turned out that the tax office did not take into account the benefits provided by regional law. Moreover, no supporting documents are required under the same law; the Federal Tax Service must receive information after registering the car through information exchange,” writes accountant Olga .
“We sent a letter with the amount of tax for a work car. Much more than it should have been. Wrong rate indicated. And now what i can do?" - accountant Tatyana is already interested .
“They calculated the tax as for a truck, although the documents indicate in black and white that the car is a passenger car,” Evgeniy, director of the company, is indignant .
It is logical that you need to write objections to the incorrect tax calculation . There is no special form for this. Fill out the complaint on the organization’s regular letterhead, describe the situation, indicate your objections (reasonably, with reference to the Tax Code, regional legislation, etc.), draw up your own calculation and attach copies of documents, for example, confirming the benefit that was not taken into account.
However, we advise you to double-check the information before writing an angry letter. Sometimes regional legislation changes quietly and you may not be aware of the changes that have arisen.
Specify the address and other details of your inspection
Please note that the taxpayer has the right to disagree with the tax calculation within 10 days from the date of receipt of the message (clause 6 of Article 363 of the Tax Code of the Russian Federation).
Your letter will be considered within a month (or even two - the Federal Tax Service has the right to extend the review period). Then you will either receive a message with a new tax amount or a demand if the tax office has calculated everything correctly and you have not paid additional tax.
Important points in calculating taxes:
- Transport tax
If your car was destroyed, for example, burned down in a fire, then tax calculation will stop on the 1st day of the month in which the vehicle was lost. But the Federal Tax Service itself will not know about this. It is necessary to write an application (form approved by Order No. ED-7-21/ [email protected] ) and attach supporting documents, it will be reviewed within 30 days.
Otherwise, the tax will be charged until the car is deregistered (see Resolutions of the Administrative Court of the North-Western District dated 02/08/2021 in case No. A56-12586/2020).
- Land tax
If during the tax period there was a change in the cadastral value of the plot, then it will not be taken into account when calculating the tax in the current and previous tax periods . An exception is if the changes are provided for in clauses. 1.1 of Article 391 of the Tax Code of the Russian Federation or other Russian legislation.
- Property tax
Almost the same situation applies to property tax. A change in the cadastral value of an object will be taken into account when calculating the taxable base only if it is expressly stated in clause 15 of Article 378.2 of the Tax Code of the Russian Federation or in the legislation of the Russian Federation that regulates cadastral valuation.
We remind you that to pay taxes from May 1, 2021, you need to use new details.
Now let's see what issues most worry accountants in connection with innovations.
