The apartment tax hasn’t arrived: what should a pensioner do after buying or selling, when will the refund come in 2021 and how to find out?

Starting from 2021, you can submit a single property tax return if (Federal Law dated April 15, 2019 N 63-FZ):

the taxpayer is registered with several Federal Tax Service Inspectors in the territory of one region ;
the base for objects is determined as their average annual cost .

Notification on the procedure for submitting a tax return for property tax of organizations (Order of the Federal Tax Service dated June 19, 2019 N ММВ-7-21 / [email protected] ) must be submitted before March 1 of the year in which it is planned to submit a single declaration.

Payment notifications for which it is customary to pay taxes

Tax notices can be sent by mail or electronically.

For the convenience of citizens and to facilitate their fulfillment of their obligation to pay taxes, the Federal Tax Service draws up and distributes special notifications to recipients.

If the required payment is not made within the established time frame, penalties may be applied to the citizen.

As for the deadlines, all notifications received must be paid before December 1 of the current year. This period is mandatory for individuals.

Legal entities and individual entrepreneurs do not receive notifications. They must independently calculate and make payments, submit and prepare tax returns.

Features of notification mailings:

payment is made before December 1;
documents must arrive to payers no later than 30 days before the payment date;
distribution is carried out according to a special schedule drawn up annually by the tax service;
It is allowed to send notifications to the payer’s residential address, in the form of a registered letter, or using an electronic document, which can be found in your personal account on the Federal Tax Service website.

This year, the tax service will send a new form of notifications, including:

income tax for previous periods, if for any reason it was not paid;
information about personal income tax, provided that in the past years the individual had income from which deductions were made.

The new personal income tax sample will contain data on personal income tax debts for the last three years, since the statute of limitations will expire for later periods.

There is no tax or it is too low

Another reason why the notification does not reach the taxpayer is the insignificant amount of the tax. In accordance with Article 52 of the Tax Code, notification is not sent if the amount of charges is less than 100 rubles .

The taxpayer will receive a notification either next year (if the charges are more than 100 rubles), or a notification with tax calculations for three years, if the amount payable is less than 100 rubles.

In addition, in regions where taxation of real estate is carried out based on inventory value, there may be no accruals for objects put into operation after 2013, since they do not have a tax base. For the first time, the tax will be charged to owners of objects in new buildings for the period when the region switches to a taxation system based on cadastral value.

There may also be no accruals if the Federal Tax Service has not received information from the registration authorities about the emergence of ownership rights to taxable objects. Let us remind you that the taxpayer has the obligation to report such cases once.

Why hasn't my apartment tax arrived?

According to the rules established by law, notice of payment of fees must be sent no later than 30 days before the end of the individual’s obligation.

Due to various circumstances, the notification may not reach the addressee. To avoid late payments, it is important to know what may cause problems with sending out tax notices.

Different time periods provided for payment

The exact timing of assessments for property taxes on individuals is not regulated by law.

According to the norms of the Tax Code, all individuals are exempt from independently calculating this type of payment. The tax service should do everything for them.

How to calculate property tax

There is no need to carry out tax calculations yourself, because the Federal Tax Service inspectorate does this personally and, after the calculation, sends the document to the property owner. This document will indicate the amount required to be paid in the form of a tax fee.

On January 1, 2015, Chapter number 32 of the Tax Code of the Russian Federation came into force, which introduced new procedures for calculating property taxes. Now the cadastral value of the property comes first, according to which the calculation will be made. Previously, this was the inventory value. The cadastral value is considered to be as close as possible to the market value, so this decision was made.

Important! Some regions of the country have not yet complied with the instructions, that is, the cadastral value has not been officially approved, for which a special act had to be drawn up and sent for publication. Therefore, in these regions in 2021, the tax will be calculated according to the old rules.

Note: the situation will change only by 2021. This is exactly the deadline the state has set for the entire territory of our country.

How to calculate tax from cadastral value

There is a special scheme for this:

Nk = (Cadastral value - Tax deduction) * Share size * Tax rate

More details:

Cadastral value. Taken from the official state real estate cadastre as of January 1 of each year. If the object is new, it will be registered at the time of delivery. If you need to find out this cost, the Rosreestr branch for the territory where the property is located will be able to help.

Tax deduction. There are several options based on the type of property.

Apartment - a deduction can reduce the calculation by 20 square meters.
If the property is a room, then 10 square meters.
A residential building gives the right to deduct 50 square meters from the calculations.

When a residential building is taxable property (a single complex of real estate with residential premises), the deduction will be equal to one million rubles.

Note: managers of Moscow, St. Petersburg and Sevastopol have been given the opportunity to increase these deductions

If the cadastral value after deduction is less than zero, then it is equal to zero.

Tax calculation example

Ivan Ivanovich owns an apartment with an area of 50 square meters. According to the cadastre, it is estimated at 3 million rubles. The price per square is 60 thousand.

Tax deduction, if calculated: 60,000 * 20 squares = 1,200,000 rubles.

This means that in order to calculate the tax, Ivan Ivanovich will use only 1 million 800 thousand rubles as the cadastral value.

Share size. Often property is divided between several owners according to certain shares. In accordance with the share, the tax will be calculated for a specific property owner separately.

Tax rate. This indicator is individual for each specific subject of the Russian Federation. To find out, you need to go to the Federal Tax Service website. In a special section there will be decrees and indicators.

Also, the tax rate depends on the type of property.

Residential buildings (even those whose construction has not yet been completed), residential apartments and rooms have a rate of 0.1%. This also includes garages, places for vehicles, outbuildings smaller than 50 square meters, which are located on the ground. plots for personal farming or personal construction.
Rate 2%. This indicator is used when calculating the tax for shopping centers, administrative and business buildings, office and retail buildings and public catering and consumer services buildings. And also those buildings whose cost according to the cadastre is more than 300 million rubles.
The 0.5% rate applies to other objects that do not fit the previous two sections.

Example for calculation:

Let's assume that Ivan Ivanovich owns half of the apartment, the size of which is 50 square meters. As in the previous example, the tax deduction will be 1 million 200 thousand rubles. The tax rate for this type will be 0.1%. Applying the already known formula, Ivan Ivanovich will obtain the following result:

(3 million (cad. cost) - 1 million 200 thousand (deduction)) * 0.5 (share) * 0.1 percent (rate) = 900 rubles.

Calculation based on the inventory value of property

The formula is:

Ni = Inventory value * Share size * Tax rate

The owner of the property can check the inventory value at the BTI branch to which the property belongs.

The tax rate has its own variations here too. Again, it varies for different subjects. Details can be found in this section of the official website of the Federal Tax Service.

There are certain limits to this rate:

If the investment value is up to 300 thousand rubles. inclusive, then a rate of 0.1% is applied.
If the cost is from 300 thousand to 500 thousand rubles, then the rate will be from 0.1 to 0.3 percent.
If the cost is more than 500 thousand rubles, then the maximum rate will be 2 percent.

Important! The municipal government has the right to set a differentiated tax rate.

Example of calculation based on inventory value:

Ivan Ivanovich owns half of the apartment. He found out that the investment value of the entire apartment is 200 thousand rubles. The rate for such property will be 0.1 percent. This means, based on the formula, he will have to pay 100 rubles. (200 thousand * 0.5 share * 0.1% rate).

As we can see, the tax values for the two methods vary greatly. And since the cadastral method will soon be the only one, the government decided to extend the increase in the tax burden for 4 years. Therefore, until 2021, in those areas of the country where a new calculation method is being introduced, it is recommended to use the following formula for the first four years:

H = (Hk - Ni) * K + Ni

Nk and Ni, as you already understood, this is the cadastral and inventory value of the property.

K - reduction factor. It is thanks to him that the tax increase will be 20% slower. It is equal to 0.2 in the first year after the introduction of new rules, 0.4 further, 0.6 and 0.8 in the 3rd and fourth years, respectively.

In the fifth year, the calculation will have to switch to the cadastral version completely.

Important! This rule is applicable only in cases where the tax calculated based on the cadastral value differs significantly from that calculated based on the inventory value.

Statute of limitations

There is a fine for late taxes

Payment of taxes and fees is a direct responsibility on the part of all taxpayers. The legislation clearly regulates the procedure for determining the amounts and deadlines for their payment.

If the deadlines are missed, a tax offense arises, for which appropriate punishment is provided in the form of fines.

According to the established rules, there is a time limit. Civil legislation establishes a limitation period of 3 years.

During the specified period, the interested party has the right to make demands, and the defendant has the right to dispute them.

As for tax laws, the statute of limitations is two years.

What the tax code establishes:

The period of prosecution is 3 years. After the expiration of the specified period, it is no longer possible to be held accountable;
statute of limitations - the tax authority can go to court within the first six months or two years after notifying the debtor.

It is important to understand the difference between these deadlines. They are counted independently of each other. For example, if the trial lasts more than three years, then the case should be closed. The obligation to pay the obligation after three years will not go away, but it will no longer be possible to collect it. The two-year period applies to the collection of tax arrears.

How to pay property tax

One of the most convenient options at the moment is the special service of the official tax service portal “Payment of taxes for individuals” https://service.nalog.ru/payment/tax-fl.html.

You will need:

Correctly fill out the fields with the details (TIN must be filled out for those who plan to pay by bank transfer).
Select the type of tax you want to pay, indicate the address of the property and the type of payment (payment of tax or payment of tax penalties).
Specify the payment amount.
Select which option will be used to pay the tax. If you want to pay in cash, the program will give you a ready-made receipt, which you can use to pay at the bank (to do this, click “Generate PD”). If your option is cashless payment, then you will need to select the credit institution through which the payment will be made, after which you will be taken to the payment page.

What to do if you haven't received a notification

Where to go and what to do if the apartment tax has not arrived?

If the tax payment notice has not arrived, you should not ignore this fact. What options can you use to obtain the information you are interested in:

use your personal account on the tax website and receive a notification;
personally appear at the inspection office and request notification for payment;
Call the tax office and find out the reasons for the delay in notification.

If the apartment was purchased recently and receipts have never been received for it, the issue can be resolved in the following ways:

make a call to the inspection;
find out the time of appointment of a tax specialist;
clarify the list of papers that you should have with you;
visit the territorial office of the Federal Tax Service in person.

Other options for obtaining information:

use an account in your personal account on the State Services portal;
use the bailiffs website (suitable if there is an overdue debt).

It is important to remember that inaction regarding payment can lead to negative consequences, such as the imposition of an administrative fine.

No notifications

For what reason might you not receive a notice to pay taxes on your property? As the Federal Tax Service explains, this can happen if:

the notification has not yet been generated;
the notice was not delivered by mail;
the amount of charges is less than 100 rubles;
there are no accruals in this period.

Please note that the results of a survey on our website based on the results of last year’s mailing campaign showed that almost half of individual taxpayers never received a notice from the Federal Tax Service.

Payment of tax without notice

Modern Internet services allow you not only to receive various notifications, but also to make payments through them, thereby fulfilling your tax obligations.

Filling out a payment document

You can pay your tax quickly, conveniently and without leaving your home or office. This can be done even if you have not received a tax notice.

Find out the debt through the government services portal

The electronic portal presents many administrative procedures, including clarification of information about tax obligations. You can obtain data through the personal account of an authorized user.

Information about all debts is available in your personal account.

How to work on the portal:

while in your personal account, the ribbon on the right will display all categories of existing debts;
the user selects the tab – “tax debts”;
in the window that opens, enter information about the payer - full name, tax identification number;
the system will issue an automatic list of existing debts for all obligatory types of payments;
Under each type of payment there will be a payment button;
Having selected the desired option, the system will take you to a page where possible payment options will be shown;
the user selects a convenient payment method and makes the payment, after which he is issued an electronic receipt.

As soon as the payment goes through, the obligation to pay the debt will disappear and will not affect the service. If it is not automatically deleted, it means something was done wrong or a system error occurred. In this case, you should save the electronic receipt and contact the portal support service.

Payment of property taxes is the direct responsibility of each entity that owns a property. Violation of such obligations entails the imposition of various penalties. To avoid debt growth, it is necessary to make timely payments.

For the convenience and speed of payment, many services and portals have been created that allow you to repay the debt at any time convenient for the payer.

Despite the fact that sending out tax notices is the responsibility of the Federal Tax Service, citizens should not forget to monitor the frequency of their receipt, and if not, look for options for payment themselves.

How to find out your tax debts electronically:

See also Phone numbers for consultation August 12, 2021 Victoria M. 737

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Discussion: there is 1 comment

Anna Andreevna says:
01/27/2020 at 22:42
Nadezhda We bought an apartment for our daughter, and a year later we were waiting for a tax payment notice. The daughter registered on Nalog.ru, opened a personal account, but there was no notification, although she entered all the property data. The notification came a year later and there were no fines or penalties.
Answer

Liability in case of non-payment

As already mentioned, many citizens are in no hurry to be active in notifying the tax authorities about their acquired property. However, new rules have recently come into force , according to which concealment and failure to report information about the ownership of apartments and other real estate entails certain liability.
So, if you did not report to the tax authorities about the purchase of real estate during 2021, then starting in January 2022, you will be assessed a fine that is equal to one-fifth of the amount of tax that was not paid. If payment was not made during the first 30 days of delay, the fine may be only 10 percent of the unpaid cost. If the period of non-payment is longer, the owner of the apartment or house will be subject to higher fines.

If the period of non-payment is even longer, the tax service has the right to take the case to court. Based on a court decision, bailiffs can recover the necessary funds from a citizen for the benefit of the budget.

As you can see, if your apartment or house tax doesn’t arrive on time, then you shouldn’t relax. Long-term non-payment may result in significant penalties. Therefore, if you bought an apartment or simply haven’t received a tax receipt for a long time, contact the tax authority in a way convenient for you with the appropriate notification.

You can find out 7 ways to get an apartment from the state for free here