tax notice

What is a tax notice and how to execute it

The obligation to annually calculate for individual taxpayers the transport tax, land tax, personal property tax and personal income tax (in relation to a number of incomes for which personal income tax is not withheld) is assigned to the tax authorities (paragraph 2 of Article 52 of the Tax Code of the Russian Federation, hereinafter - Tax Code of the Russian Federation).

In this regard, the tax authorities, no later than 30 days before the due date for the payment of the above taxes, send tax notices to individual taxpayers for payment of taxes.

The tax notice form was approved by Order No. ММВ-7-11/477@ of the Federal Tax Service of Russia dated 07.09.2016 and includes the amount of tax payable, information about the objects of taxation, the tax base, the tax payment deadline, as well as the information necessary to transfer the tax to the budget system of the Russian Federation (QR-code, barcode, UIN, bank details of the payment).

If the total amount of taxes calculated by the tax authority is less than 100 rubles, a tax notice shall not be sent, except for the case when a tax notice is sent in a calendar year, after which the possibility of sending a tax notice by the tax authority is lost.

tax notification may be sent to the taxpayer by registered mail or transmitted electronically through the taxpayer's personal account. If a tax notice is sent by registered mail, the tax notice shall be deemed received after six days from the date of sending the registered letter.

taxpayer (his law or an authorized representative) is entitled to receive a tax notice in hard copy against receipt from any tax authority or through a multifunctional center for the provision of state and municipal services based on an application for issuing a tax notice. The tax notice is submitted to the taxpayer (his legal or authorized representative or through a multifunctional center for the provision of state and municipal services) no later than five days from the date of receipt by the tax authority of an application for issuing a tax notice (the application form was approved by order of the Federal Tax Service of Russia dated November 11, 2019 No. ММВ- 7-21/560@)

The tax notice for the tax period 2021 must be executed (taxes in it have been paid) no later than December 1, 2022.

How to take advantage of an exemption not included in a tax notice

Step 1. Check if the exemption is included in the tax notice. To do this, study the contents of the column "Amount of tax benefits", "Tax deduction" in the tax notice.

Step 2 If benefits are not applied in the tax notice, it is necessary to find out whether the taxpayer belongs to the categories of persons entitled to benefits for objects in the tax notice.

Step 3 After making sure that the taxpayer belongs to the categories of persons entitled to a tax benefit, but the tax benefit is not taken into account in the tax notice, it is recommended to submit an application in the prescribed form (Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897@) for granting benefits for transport tax, land tax, personal property tax.

If an application for a tax benefit was previously sent to the tax authority and it did not indicate that the benefit would be used for a limited period, a new application is not required.

You can apply for a tax benefit to the tax authority in any convenient way: through the taxpayer's personal account; postal message; by personal appeal to any tax office; through an authorized MFC.

Tax rates and benefits (including tax deductions from the tax base) are established by regulatory legal acts of various levels:

- for transport tax: chapter 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation at the location of the vehicle;

- on land tax and personal property tax: chapters 31, 32 of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance) at the location of real estate objects.  

Information on tax rates, tax benefits and tax deductions (for all types of taxes in all municipalities) can be found in the section "Reference information on rates and benefits on property taxes" (https://www.nalog.ru/rn77/service/tax/), or by contacting the tax authorities or the contact center of the Federal Tax Service of Russia (tel. 8 800 - 222-22-22).

What to do if a tax notice is not received

Tax notices to the owners of taxable objects are sent by the tax authorities (placed in the personal account of the taxpayer) no later than 30 days before the tax payment deadline: no later than December 1 of the year following the expired tax period for which taxes are paid.

At the same time, tax notices are not sent by mail on paper in the following cases:

1) the presence of a tax benefit, tax deduction, other grounds established by law that completely exempt the owner of the object of taxation from paying tax;

2) if the total amount of taxes reflected in the tax notice is less than 100 rubles, except for the case when a tax notice is sent in a calendar year, after which the possibility of sending a tax notice by the tax authority is lost;

3) the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - the personal account of the taxpayer and at the same time 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 has not been received by November 1 for the period of ownership of taxable real estate or a vehicle, it is advisable for the taxpayer to contact the tax office or send information through the “Taxpayer’s Personal Account” or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia”.

Owners of real estate or vehicles who have never received tax notices for the past tax period and have not claimed tax credits on taxable property, are required to report the presence of these objects to any tax authority (the message form was approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-11/598@).

What to do if the information in the tax notice is incorrect

Information about taxable property and its owner (including the characteristics of the property, the tax base, the right holder, the period of ownership) is submitted to the tax authorities by the bodies that carry out registration (migration registration) of individuals at the place of residence (place of stay), registration of acts of civil status of individuals, bodies carrying out state cadastral registration and state registration of rights to real estate, bodiesregistering vehicles, guardianship and trusteeship authorities, bodies (institutions) authorized to perform notarial acts, and notaries, bodies that issue and replace documents proving the identity of a citizen of the Russian Federation on the territory of the Russian Federation.

Responsibility for the accuracy, completeness and relevance of the specified information used for the purpose of property taxation is borne by the above registration authorities. These bodies submit information to the tax service on the basis of the information available in their information resources (registers, cadastres, registers, etc.).

If, in the opinion of the taxpayer, the tax notice contains irrelevant (incorrect) information about the property or its owner (including the period of ownership of the property, tax base, address), then in order to verify and update it, you must contact the tax authorities by any convenient way:

1) for users of the "Personal account of the taxpayer" - through the personal account of the taxpayer;

2) for other persons: through a personal appeal to any tax authority or by sending a mail message, or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia”.

As a general rule, the tax authority is required to conduct an audit to confirm the presence/absence of the grounds established by law for the recalculation of taxes and changing the tax notice (sending a request to the registration authorities, checking information on the availability of a tax benefit, determining the start date for applying the current tax base, etc. .), processing the information received and making the necessary changes to information resources (databases, payment cards with the budget, etc.).

If there are grounds for tax recalculation and the formation of a new tax notice, the tax authority no later than 30 days (in exceptional cases, this period can be extended by no more than 30 days): will review the previously accrued tax amount, generate (if there are grounds) a new tax notice with indicating a new tax payment deadline and send a response to the taxpayer's request (post it in the taxpayer's personal account).

Additional information can be obtained by calling the tax office or the contact center of the Federal Tax Service of Russia: 8 800-222-22-22.