How to pay taxes before December 2 and what threatens those who don’t do it

Types of taxes and fees paid by legal entities

Organizations using OSNO are tax payers:

• at a profit;
• property;
• water;
• land;
• transport;
• gambling business;
• use of animal objects.

In addition, they pay VAT, personal income tax, excise taxes, mineral extraction tax, trade tax, state duties and insurance premiums, payments for negative impact on the environment, and environmental tax.

The use of special regimes (STS, Unified Agricultural Tax, production sharing agreement) either exempts the organization from paying basic taxes (profit, VAT, property), replacing them with a single corresponding tax (STS, Unified Agricultural Tax), or allows the use of a system of benefits that applies to almost everything paid by the organization taxes (production sharing agreement). The special PSN regime can only be used by individual entrepreneurs.

When applying the simplified tax system, a legal entity must (if there are grounds) pay all taxes, except those that are replaced by a single tax. According to the Unified Agricultural Tax, the situation is somewhat different. Under it, no trade tax is paid (clause 2 of Article 411 of the Tax Code of the Russian Federation), and excise taxes, mineral extraction tax, gambling tax and fees for the use of wildlife are incompatible with this regime by definition.

The deadlines for paying taxes are set either by the Tax Code of the Russian Federation (federal level taxes, taxes under special regimes, trade tax, gambling tax, and from 2021 - transport and land taxes), or by regional laws (property tax). However, in any case, they are subject to the rule of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: if the established payment deadline falls on a weekend, then it is postponed to the next working day closest to it. In accordance with this rule, the last days of tax payment deadlines in 2021 are reflected in our tables.

In our article we will not consider payments that are quite rare among ordinary organizations: gambling tax, tax on income on state and municipal securities, fees for the use of wildlife and the tax system when implementing a production sharing agreement.

You will have to pay

Who pays for an independent cadastral valuation if the owner decides to go to court and prove that it is overestimated?
Alexey Konevsky, partner at Pepelyaev Group: Judicial practice and the clarification of the Constitutional Court indicate that the owner bears the costs. Even if the court confirms he is right.

Regions with the lowest transport tax payments named

The Ministry of Economic Development has developed a bill that changes the procedure for challenging cadastral values. It may be that if they win in court, the owners will receive compensation for the cost of their assessment costs. But for now this is a bill.

In addition, specialized state budgetary institutions are now being created in the regions that will deal with cadastral valuation of real estate on an ongoing basis. It is expected that the quality of assessment will increase. Budgetary institutions will constantly accumulate information on real estate objects. The assessment results based on more complete data will be closer to reality.

As for the existing practice of challenging cadastral values, it is not widespread. The assessment of objects that belong to citizens and are not used in business activities is usually carried out conservatively. When valuation corridors exist, appraisers try to apply lower values ​​to reduce the likelihood of disputes.

What threatens a person if he does not pay taxes on time?

Alexey Konevsky: The last day for paying property taxes this year is December 2. After this, a penalty will be charged on the amount of unpaid tax. It is 1/300 of the Central Bank rate for each day of delay. If we take the current rate (6.5% per annum) as a basis, then this is 0.02%

Features of paying regional and local taxes

The deadlines for paying property tax, as well as the obligation (or optionality) of accrual and payment of advance payments on it, are established by regional laws. Organizations that are obligated to pay property taxes need to familiarize themselves with the relevant laws of the constituent entities of the Russian Federation, since the deadlines for paying these taxes by region can vary significantly. For this reason, we do not present them in our tables, which are of a general nature.

As for transport and land taxes, from 01/01/2021 the deadlines for their payment are the same for all territories and are fixed at the federal level. Regional and local authorities no longer have the authority to determine payment dates. Taxes for the year must be paid no later than March 1 of the following year, and advances must be paid no later than the last day of the month following the reporting period. The new procedure applies starting with annual payments based on the results of 2020.

How can I submit a declaration?

Transport tax in the Rostov region 2019 - 2021
There are several ways to submit an income tax return. The first is to bring it to the tax office in person. The second is to send it by mail with a description of the attachment. Let us remind you that with this method, the date of submission of the declaration will be considered the date indicated on the postal stamp. The third method is that the declaration can be submitted through the payer’s personal account on the website of the Ministry of Taxes and Duties. You can log in using your account and password or using your personal digital signature key.

If it is not possible to file a declaration yourself, an authorized representative can do this for you using a power of attorney certified by a notary.

A legal representative of an individual can also submit a declaration. For example, if the income was received by a child under 14 years of age. Then the declaration on his behalf must be completed by his parents, adoptive parents, guardians or trustees. If the child is between 14 and 18 years old, then he must fill out and submit the declaration himself. However, with the written consent of the legal representative.

Tax payment table for the 1st quarter of 2021

Tax payment table for the 2nd quarter of 2021

Tax payment table for the 3rd quarter of 2021

When to start paying tax on a new apartment

When it comes to new property, you need to understand the entire tax calculation mechanism. Where does the Federal Tax Service get information about the origin of your real estate and its value? All information is sent to her by Rosreestr - each branch of Rosreestr generates special forms with information about newly emerged real estate objects registered in the Unified State Register of Real Estate, and sends them to the inspectorates to which these objects belong geographically.

In the case of an apartment in a new building, you need to pay tax from the date of registration of ownership - as soon as you receive an extract from the Unified State Register of Real Estate that an entry about your ownership has been made in the register, you become a taxpayer for this object. Until this moment, the previous owner, the developer, pays the tax.

Tax payment table for the 4th quarter of 2021