Deadlines for payment of taxes and fees. Deadlines for payment of taxes and fees Deadline for payment of property taxes per year

Is regional tax, i.e. it is paid to the budget of the constituent entities of Russia on the territory of which it is installed.

Who pays transport tax in 2017

Transport tax must be paid to persons who registered cars or other vehicles equipped with an engine (motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis).

Calculation of transport tax for 2016

Transport tax is calculated for individuals tax service according to the following formula:

Tax rate = Tax rate x Horsepower. x (Number of months of ownership / 12 months)

Tax rates in each subject Russian Federation different, you can find them on this page.

Note: As a rule, in all technical documents for T.S. engine power is indicated in horsepower(L.S.), but if instead of L.S. kilowatts (kW) will be indicated; they must be converted to L.S. based on the calculation: 1 kW = 1.35962 HP.

Examples of transport tax calculations

Example 1. Calculation of transport tax for a full calendar year

Object of taxation

Petrov I.A. registered to myself a car Mitsubishi ASX in Moscow. The car's engine power is 140 horsepower.

Tax calculation

35 rubles.

The transport tax in this case is equal to: 4,900 rub.(35 RUR x 140 HP).

Example 2. Calculation of transport tax for an incomplete calendar year

Object of taxation

In June 2016, Petrov I.A. deregistered a previously registered Mitsubishi ASX car in Moscow. The car's engine power is 140 horsepower.

Tax calculation

The tax rate for such a car in Moscow in 2016 is 35 rubles.

Transport tax for 6 months of 2016 will be equal to: RUB 2,450(35 RUR x 140 HP x ½ (6 months / 12 months))

Tax notice in 2017

After calculation transport tax, the Federal Tax Service sends a tax notice to the address of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2017 will be sent to residents of Russia from April to September. You can find out information on the planned deadlines for sending notifications to a specific tax authority on this page.

If found erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

The tax notice did not arrive

Many vehicle owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay transport tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of objects real estate, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if a car was purchased in 2016, but no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2017.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has vehicle for which tax was not assessed, the payment will be calculated for the year in which the specified message was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message to fixed time, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

note, due to the postponement of the payment deadline property taxes(no later than December 1) tax notices for 2016 will be generated and sent, including posted in the “Taxpayer’s Personal Account for Individuals” no later than 10/18/2017. If a user of his personal account wishes, as before, to receive paper notifications, he must be notified of this tax authority. As for individuals who do not have access to the electronic account, notifications will continue to be sent to them in paper form by mail.

Deadline for payment of transport tax

In 2017, it was established for all regions of Russia single term payment of property taxes - no later than December 1, 2017.

note that in case of violation of the deadlines for payment of transport tax, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

You can pay transport tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal public services.
4. Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).

18 Udmurt Republic

Date of publication: 10/30/2017

Izhevsk residents must pay taxes no later than December 1, 2017. Why it is necessary to pay taxes on time and how this affects the budget of the city of Izhevsk, said the Deputy Head of the Izhevsk City Administration - Head of the Finance Department Guzaliya Nurmukhametova.

Guzalia Asafovna noted that in this year The Izhevsk City Administration faces a particularly acute task of mobilizing its own tax and non-tax revenues into the budget. The work to strengthen payment discipline and eliminate debt to the municipal budget is becoming more urgent. This is precisely what the activities of the Commission are aimed at eliminating tax and other debts. mandatory payments to the budget chaired by the Head municipality“The City of Izhevsk” by Yuri Tyurin. Economic effect The work of the Commission for 9 months of 2017 amounted to more than 64 million rubles, including more than 37 million rubles received by the city budget.

Tax revenues today are the main source of replenishment municipal budget, the content of educational and preschool institutions, maintenance and removal of snow from roads, travel for pensioners, functioning of child care facilities additional education, culture and sports, garbage removal and much more.

Last year in Izhevsk, the receipt of property tax for individuals amounted to 133 million rubles; for 9 months of this year, 22 million rubles were received. In terms of land tax, the city budget received 62 million rubles from individuals last year, this year at the beginning of November - 10 million rubles.

Most residents of Izhevsk have already received tax notices, and the amounts to be paid may have changed. What is the reason for this and what changes have occurred in the calculation of taxes, said the head of the department for work with taxpayers of the Department of the Federal Tax Service of Russia for the Udmurt Republic Marina Elantseva. She drew attention to the fact that since 2015 the approach to defining tax base for property tax for individuals from the inventory value of property to the cadastral value. If the amount of tax calculated from the inventory value of the object is less than the amount of tax from cadastral value, then the annual tax increase will be 20%.

There are also changes in the payment of transport tax, which since 2017 is paid at the place of residence (registration) of the car owner and the tax rate depends on the region in which he lives.

Dear Izhevsk residents!

The administration of the city of Izhevsk draws your attention to the need to pay property taxes - personal property tax, land and transport tax no later than December 1, 2017. Payment of legally established taxes and fees is one of the main constitutional duties of citizens.

Make sure you pay your taxes in advance! We urge you to promptly fulfill your obligation to pay taxes, as well as pay off your existing debt.

Today, tax revenues are the main source of replenishment of the municipal budget; provision of social guarantees residents of our city, creation necessary conditions for the life of educational institutions, social sphere, culture, physical education and sports, implementation social programs, carrying out events in the field of improvement and housing and communal services.

Property taxes deserve special attention - the tax on property of individuals and land tax, the proceeds from which go in full to the budget of the city of Izhevsk.

Individuals pay property taxes on the basis of notifications generated by tax authorities. You can clarify the information on the website of the Office of the Federal Tax Service for the Udmurt Republic, or by personally contacting the territorial inspectorates in the city of Izhevsk.

Dear Izhevsk residents, support the city budget and fulfill your obligation to pay taxes. Contribute to the development of your hometown!

To the attention of citizens!

The tax is paid on the basis of a tax notice, which is sent to the citizen by the tax authority. Residents of the capital of Udmurtia have already begun to receive tax notices and receipts for payment of land, transport taxes, as well as property tax for individuals for 2016. Mailing of tax notices will be fully completed by November 1.

Citizens who have access to the “Taxpayer Personal Account for Individuals” service will receive tax notifications in electronic form through their personal account, at on paper Documents will not be sent to them by mail. Tax notification files will be uploaded to the electronic service “Taxpayer’s Personal Account for Individuals” at the same time - before November 1.

You can pay taxes:

• in bank branches using receipts sent along with the tax notice;
• on the official website of the Federal Tax Service of Russia using electronic services“Taxpayer Personal Account for Individuals” and “Pay Taxes” through one of the partner banks that have entered into an agreement with the Federal Tax Service of Russia;
• on the public services portal www.gosuslugi.ru, provided that the taxpayer has been authorized on the portal.

Failure to pay or untimely payment of taxes according to a tax notice may result in the accrual of penalties, penalties, collection of tax arrears, as well as penalties and fines through the court. In addition, the tax authority can inform your employer about the unfulfilled obligation to pay the debt, and also send him or another person paying you wages, pension, scholarship and other periodic payments, executive document about collection Money. If there is a court decision against the defaulter, he may not be allowed to go abroad.

Date of publication: 08/16/2016 17:00 (archive)

The Federal Tax Service informs that this year the deadline for citizens to pay all property taxes: land, transport, personal property tax has been postponed to the end of the year - December 1.

Payment of taxes is carried out by taxpayers on the basis of a tax notice sent by the tax authority and payment documents to it or in in electronic format through online service « ».

Since, in accordance with Article 52 of the Tax Code of the Russian Federation, a tax notice must be sent no later than 30 business days before the tax payment is due, tax notices for 2015 will be sent out before October 18, 2016.

In the specified tax period for all categories of citizens who are fully or partially exempt from paying property taxes, benefits are preserved. WITH full list benefits for property taxes can be found in the "" section.

The rules for calculating land and transport taxes for 2015 did not change.

The property tax for individuals this year will be calculated based on two options for the tax base: inventory or cadastral value of real estate. The decision on what the tax base will be will be made by the administrations of the constituent entities of the Russian Federation until 2020. Since 2015, in 28 constituent entities of the Russian Federation, cadastral value has been established as the tax base.

In other regions, the old procedure for calculating property tax for individuals has been preserved.

At the same time, regardless of what tax base is applied in the territory of the constituent entity of the Russian Federation, the entire list of categories of citizens who were previously exempt from paying tax is retained (15 categories: disabled people of I and II disability groups and participants of the Second World War and those equivalent to them, pensioners etc.).

For all other persons paying tax on the cadastral value, deductions are provided (reduction of the tax base) in relation to residential properties: 10, 20, 50 square meters, respectively, per room, apartment, residential building.

The deduction is provided for each residential property: that is, if, for example, you own two apartments, tax deduction will be provided when calculating the tax for each apartment, and automatically, without any application to the tax office.

Thus, owners of rooms up to 10 sq. m., residential buildings up to 50 sq. m. inclusive, the tax will not be paid.

Tax authorities calculate the tax based on data from Rosreestr on cadastral values ​​and local governments on rates and benefits.

Citizens can familiarize themselves with the cadastral value of their property on the Rosreestr website.

In case of disagreement with the size cadastral valuation of your property, you can apply to the dispute resolution commission established in each region of Russia, or to the court.

If the cadastral value is contested after the tax has been paid, the tax authority will recalculate the amount of tax and offset the difference next year or return the excess tax to the payer at his request.

The Tax Code provides for a uniform transition to taxation from cadastral value until 2020: in the first year the tax will be calculated with a reduction factor of 0.2, in the second - 0.4, in the third - 0.6, in the fourth - 0.8.

The full amount of tax, calculated from the cadastral value of real estate objects, will be paid by citizens only after five years from the date of adoption of the corresponding decision by the authorities of the constituent entity of the Russian Federation.

For the main category of citizens, the limits have been reduced by more than six times. tax rates. If earlier maximum bet the tax was 2%, then in the case of a transition to a tax based on the cadastral value, the rates do not exceed 0.3% (residential houses, rooms, apartments, garages, outbuildings).

Detailed information about the rules for calculating and the procedure for paying property taxes by individuals can also be obtained at the offices of tax authorities, or by calling the single telephone number of the Federal Tax Service of Russia contact center 8-800-222-22-22.

All citizens who own real estate must pay property tax for individuals no later than December 1. Already from December 2, a debt is formed, and penalties are charged on the amount of unpaid taxes for each day of delay in payment. Until 2015, in the Moscow region, this tax was calculated using inventory value property, but since 2016, after changes in Tax Code, it is calculated based on the cadastral value..​

Tax calculation

Property tax for individuals is assessed to the owners of:

• residential buildings;
• apartments;
• rooms;
• garages;
• parking spaces;
• other buildings, structures, structures (including unfinished construction projects).

All individuals must pay tax, regardless of age, location permanent residence, citizenship, fact of use of property. If the owner of the property has not reached the age of majority, then his parents bear the responsibility for payments. At the same time, the payment documents reflect the fact that the payment is made on behalf of the property owner.

Property tax is charged from the moment of registration of ownership of real estate. If an apartment or other property is purchased with a mortgage, then the tax must also be paid, despite the fact that the property is pledged to the bank.

How to pay tax

There are several ways to pay property taxes:

• payment online through the service of the website of the Federal Tax Service of Russia “Pay taxes”. The system offers the taxpayer to independently generate payment documents for an amount known to him, print them or make non-cash payments using banks that have entered into an agreement with the Federal Tax Service;
• online through the taxpayer’s personal account on the Federal Tax Service website. Completed receipts are posted here, which can also be either printed or used to pay tax online using the services of intermediary banks;
• using a receipt (or according to the details specified in it) via payment terminal Sberbank. In this case, no commission is charged on the payment, regardless of how it is made: using bank card or cash;
• at the post office at your place of residence immediately after receiving the notification letter.

Benefits for property tax for individuals

• Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
• disabled people of groups I and II;
• disabled since childhood;
• veterans of wars and combat operations;
• liquidators of the Chernobyl accident and testers nuclear weapons;
• military personnel and military pensioners;
• pensioners;
• parents and spouses of military personnel and government employees killed in the line of duty;
• owners of creative workshops used as museums open to the public;
• owners of outbuildings with an area of ​​less than 50 meters, located on plots for individual housing construction, private household plots, on dacha and garden plots. This benefit is provided in respect of no more than one property of each type - for example, only one apartment, garden house, garage, parking space.

Additional benefits are established regulations local government bodies.

Ivan Pyshechkin

Starting from December 2, a debt is formed, and penalties in the amount of 1/300 of the refinancing rate are automatically charged on the amount of unpaid taxes Central Bank(10 percent per annum) for each day of late payment.

But there are also concessions. A number of regions, where property taxes for 2015 are calculated this year for the first time from the cadastral value, intend to establish that the penalty will begin on May 1, 2017. Anyone can pay taxes in a convenient way: through bank branches and their terminals or use the services on the website of the Federal Tax Service of Russia - “Pay taxes” or “Taxpayer’s personal account for individuals.”

And by connecting to your “Personal Account”, you can get information about your tax obligations for each property and car, monitor the status of settlements with the budget, and finally, contact the tax inspector with a question online.

It is important to know that individuals who have gained access to the “office” will not be sent paper tax receipts by mail starting this year. But if you feel safer with postal tax notices, then you have them every right. Just be sure to notify the tax authorities in writing from the taxpayer’s personal account.

In law tax inspectorates may apply to the court with a statement of failure by an individual - the owner of the property - to fulfill the obligation to pay taxes and recover money from bank account

Many people are worried about how to confirm the payment of taxes through the “Personal Account”? If the tax is paid, but it is not reflected in the account? The Federal Tax Service explained that proof of payment through the online services of the Federal Tax Service partner banks (Sberbank, Gazprombank, Promsvyazbank, VTB 24 and others) are checks with a mark from the payment pages of the banks themselves.

"Information about payments made is received by the tax authorities and reflected as the information is processed credit institution, the process takes up to five banking days, especially on peak days - the last days of payment of payments."

Lawyer of the Delovoy Fairvater bureau Anton Sonichev assures that paying taxes through the “Personal Account” is convenient and fast, which has been tested by many, and there is no risk of information loss. "To confirm payment, you need to save electronic receipts from your bank account or card confirming tax payment, as well as the receipt that the service itself will generate when paying through your personal account. These documents will confirm payment. After they are presented to tax tax will be counted," he adds.

Questions from citizens and users " Personal account", many arise. One of them is what to do if you suddenly see a tax accrued on a car or a summer house that was sold five years ago. The Federal Tax Service explains: after such requests from taxpayers, Federal Tax Service employees independently send clarifying requests to the registration authorities (Rosreestr, State Traffic Safety Inspectorate and etc.) When they receive confirmation of a change in information, the tax authorities make a recalculation for three years, but no more.

When asked by RG whether tax officials have the right to independently block money in the accounts of individuals who have not paid taxes, the Federal Tax Service answered negatively. But they warned that according to the law, tax inspectors can go to court with a statement about the failure of an individual - the owner of the property - to fulfill the obligation to pay taxes. After the decision is made in favor of the tax authorities judgment, an amount approved by the court may be collected from the account.

An application is filed with the court if total amount tax, fee, penalties, fines to be collected exceeds 3,000 rubles. The Federal Tax Service recalled that the suspension monetary transactions for non-payment of taxes on bank accounts, as well as via electronic money transfers applies only to organizations and individual entrepreneurs.

According to Anton Sonichev, collection of taxes, fees, penalties, and fines is also carried out at the expense of cash and property of individuals, with the exception of those intended for everyday personal use. As for fines, they amount to 20 percent of the unpaid tax amount or 40 percent if the tax authorities manage to prove that the non-payment was intentional.

Please know that until January 1, 2017 individuals are required to report their property to the tax authority if they have never received tax notices or paid taxes before. If, starting from 2017, tax authorities discover information about real estate and invisible cars themselves (they receive it from the registration authorities), then taxes will be assessed on the date of registration of your rights to the objects, for the three previous years.