The property tax was not sent, what should I do? Tax: to pay or not to pay... The apartment was sold a long time ago, but payment notices are still coming. What to do: wait for the courts or write complaints? Personal experience

12 Republic of Mari El

Publication date: 10/31/2012 09:28

Question 1:

I received a notice to pay taxes for 2011 and discovered that it incorrectly indicated the address of one of the taxable objects. What should I do in this situation: first pay the tax for an object at a non-existent address, and then deal with tax authorities or send your comments to the inspectorate at special form which contains the notification?

Melnikov V.V.

Answer:

Questions regarding property taxes, are very relevant today. Most residents of Mari El have already received tax notices new form, and there is not much time left before the deadline for paying property tax, land and transport taxes.

So, what to do if you received an erroneous tax notice (for example, the address, list of property or power vehicle)? Where to contact? Should I pay or wait for recalculation?

Of course, pay the amount indicated in erroneous notification, not worth it. It is better to first settle your relationship with the tax office using the application that is attached to the tax notice. This is innovation tax service– peculiar Feedback tax authorities with taxpayers, which will help with common effort carry out a kind of “work on mistakes”.

The application has several sections in which you can provide information:

About objects that are reflected in tax notice, but which you do not own.

About those objects that belong to you by right of ownership, but for some reason they are not reflected in the tax notice, and, accordingly, tax is not assessed on them.

The application must be sent to the tax office at the address specified in the notification.

Question 2:
I received a notice to receive tax correspondence. The return address indicated in the postal notice is Nizhny Novgorod. What is this connected with?

Purtov A.V.

Answer:

Indeed, tax correspondence (notifications and receipts for tax payments) are sent by taxpayers by registered mail from Nizhny Novgorod. The fact is that files with tax notices generated by the tax authorities of the republic are transferred to the Data Processing Center by Nizhny Novgorod region, where notifications and payment documents are centrally printed and distributed through branches postal service Federal State Unitary Enterprise "Russian Post" by registered letters. That is why the return address is indicated on the postal notices that taxpayers receive: Nizhny Novgorod. So there is no need to be afraid of such notifications.

Mass mailing of tax notices began in June of this year, and the bulk of them have already reached their recipients. Residents of our republic must receive notifications by October 1. And we recommend receiving in a timely manner registered letters with tax notices in their post offices and do not put off paying taxes indefinitely, but do it on time.

As for the deadlines for paying so-called property taxes (including transport taxes), from this year they are as close as possible to each other, which is undoubtedly very convenient. The closer payment deadlines and the abolition of advance payments allowed the tax service to develop a single tax notice.

Filimonov B.V.

Property taxation individuals carried out in accordance with the Law Russian Federation“On taxes on property of individuals.” This document defines categories of citizens who are exempt from paying property tax for individuals. There are no tax benefits for orphans and children left without parental care.

Meanwhile, pensioners who receive state pensions. Provided different kinds labor pensions, including labor pension on the occasion of the loss of a breadwinner. Disabled family members of the deceased breadwinner who were dependent on him have the right to it. This includes children and grandchildren of the deceased breadwinner who are under 18 years of age, as well as full-time students in educational institutions, but not longer than until they reach the age of 23 years.

In addition, survivor pensions are provided for disabled family members individual categories citizens (including their orphans and children left without parental care).

Thus, children recognized as left without parental care, receiving survivor pensions and having pensioner's ID, have the right to be exempt from paying property tax for individuals, as pensioners receiving pensions.

Question 4:

In 2011, I did not use my car due to its technical malfunction after the crash. Why was I charged transport tax, do I need to pay it or is it an error? tax office?

Kondratyev B.L.

Answer:

To answer your question, we turn to the main Russian tax document. The Tax Code clearly establishes the definition of transport tax payers - these are the persons on whom vehicles recognized as the object of taxation are registered.

Objects of transport taxation include: wide range vehicles that are registered in the established Russian legislation in order: these are cars, motorcycles, scooters, buses, self-propelled vehicles and pneumatic and tracked mechanisms, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, towed vessels and other water and air vehicles.

Consequently, a citizen who owns a car is obliged to pay transport tax, regardless of whether he uses his vehicle or whether it is not in use due to its malfunction.

Question 5:

Kushakova N.I.

Today, many minor children have apartments or shares in them, which means that they are owners and, accordingly, payers of property taxes.

This norm is laid down in the Law of the Russian Federation “On taxes on property of individuals”, which states that property tax payers are the owners of property recognized as the object of taxation, that is, the owners of residential buildings, apartments, rooms, dachas, garages, other buildings, premises and structures, as well as shares in the right common property for this property.

The legislation exempts a number of categories of citizens from paying taxes, but minor children do not fall into these categories.

Minors aged fourteen to eighteen years make transactions with written consent their legal representatives - parents, adoptive parents or guardian. The exception is those transactions that they have the right to carry out independently.

And here property liability according to the transactions of a young child they carry him legal representatives, which according to Civil Code Parents, adoptive parents or guardians are recognized in the Russian Federation.

Krasilov I.V.

To answer the question from radio listeners, we traditionally turn to the tax code, and we will do the same this time. Provisions of the main Russian tax document, which relate to transport tax, provide for its payment by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

In this case, the location of vehicles is recognized as the place of their state registration. Consequently, transport tax is calculated at the place of registration of the vehicle, in this case in Yoshkar-Ola.

Based on the question, you still haven't received the notification. In this case, you need to contact the tax office in Yoshkar-Ola (Voznesenskaya St., 71) as soon as possible. A notice and receipt will be printed for you here. Please note that there is very little time left before the deadline for paying transport tax for 2011. It must be paid no later than November 5th.

Currently, taxpayers receive tax notices for the payment of property taxes (transport and land taxes, personal property tax) for 2016. Tax notices, along with tax accruals for 2016, may contain information about recalculations for 2014-2015, explained the Federal Tax Service for the Ulyanovsk region.

The right of tax authorities to recalculate taxes is provided for in paragraph 2 of Article 52 of the Tax Code: the tax payable by individuals in relation to real estate and (or) vehicles is calculated by tax authorities for no more than three tax periods preceding calendar year sending tax notices.

Calculation or recalculation of taxes for previous tax periods may be carried out by the tax authority by various reasons, for example, provision by the registering authority of updated information about the characteristics of the object and (or) registered rights, declaration by the taxpayer of the right to tax benefit, changes in legislation, identification of an error in a previously made calculation.

Based on the results of the recalculations carried out this year, the previously accrued amounts of tax (for 2014, 2015) and penalties were reset to zero and new tax notices were generated indicating a new payment deadline of 12/01/2017 without indicating the amounts already paid in 2014, 2015. That is, some taxpayers received notifications with new tax calculations for 2014 and 2015 and without taking into account the amounts that taxpayers had already paid for these years. Previously paid amounts for previous years were reflected as an overpayment.

There is no need to worry, since these amounts will be automatically credited after the tax payment deadline, that is, after December 1, 2017, and the overpayment will be reset to zero.

If the tax for 2014-2015 was previously paid, and the received tax notice contains a recalculation of the tax without taking into account the amounts paid, then the payment must be made minus the previously paid amounts.

For example:
1. The owner of the vehicle paid transport tax for 2015 in the amount of 852 rubles. (the tax was calculated based on the engine power of a passenger vehicle of 71 hp).
The registration authority received updated information about the vehicle engine power - 71.3 hp.
For 2016, the tax was calculated in the amount of 856 rubles. (71.3 hp x 12 rub.).
In this case, the taxpayer must pay transport tax in the amount of 860 rubles no later than December 1, 2017. (transport tax for 2016, taking into account additional accrual tax for 2015 in the amount of 4 rubles).

2. The owner of the vehicle paid transport tax for 2015 in the amount of 1,176 rubles. (the tax was calculated based on the engine power of a passenger vehicle of 98 hp).
The registration authority received updated information about the vehicle engine power - 97.8 hp.
In 2017, the taxpayer, simultaneously with the calculation of transport tax for 2016, recalculated the tax for 2015. After recalculation, the tax amount for 2015 was 1,174 rubles. (decreased by 2 rubles).
For 2016, the tax was calculated in the amount of 1,174 rubles. (97.8 hp x 12 rub.).
In this case, the taxpayer must pay transport tax in the amount of 1,172 rubles no later than December 1, 2017. (transport tax for 2016, taking into account the tax reduction for 2015 by 2 rubles).

I won’t tell tales about “relatives” and “acquaintances” - this story happened to me personally. I had an apartment that I sold in September 2007. And this spring, having learned that the website of the Federal Tax Service (FTS) has a wonderful service “Find out your debt,” I went. Fathers! The tax inspectorate has a claim against me - 482 rubles in property taxes plus 148 rubles in penalties. And on the territory of that same Federal Tax Service I only have that apartment - there wasn’t and isn’t any more property in those parts.

This article is a reference and information material, all information in it is presented for informational purposes and is for informational purposes only.

In general, the situation seemed to the observer “ “well deserves to be told about it to the general public.

I'm calling the inspectorate. Yes, the problem is in this apartment.
- Is it okay that it was sold a long time ago?
- Nothing!
- What I should do?
- Come and bring documents confirming the sale.
- But this is not my responsibility; Rosreestr should transmit information about transactions to you. And you can sit in line all day...
- It's your problems!
- And if I don’t do anything, I won’t bring you the documents?
- We will continue to charge you taxes for subsequent years plus penalties, and when the amount exceeds 5,000 rubles, we will sue.
- Do you want to sue, knowing that I have a purchase and sale agreement for 2007?
- This is not my business, this is the concern of our legal department!

After such a wonderful conversation, I took the opportunity to write from the website to the Federal Tax Service. The answer came. "Dear(hmm, didn't notice! – Note auto) Vladimir Vyacheslavovich, we inform you that you have a debt on property taxes for 2009-2010.”.

I solved the problem only by writing to the city Federal Tax Service. By the way, the person with whom I spoke there (God bless him!) said that the employees of the district tax inspectorate had already filed claims against me for 2011 - they are so active and creative.

My personal problem has been solved, but, as they say, questions remain. The first one: Whose responsibility is it to inform the tax authorities about real estate transactions? And - since this was not done in this case - who is to blame?

The experts’ answer was unanimous - this is the responsibility of Rosreestr. “According to paragraph 4 of Art. 85 and paragraph 6 of Art. 6.1. Tax Code RF, territorial body Rosreestra is obliged to report this transaction to the tax office within 10 days from the date of registration of the transaction, expresses this general opinion Daria Pogorelskaya, director legal department GC "MIC". “If this deadline is violated, then no later than March 1 of the year following the year in which the transaction was made, the inspection must have information about the seller and the property sold (Clause 4 of Article 85 of the Tax Code of the Russian Federation).”

Now the following: Why was the information not transmitted?

In Management Federal service state registration, cadastre and cartography in Moscow believe that it happened a technical error. “We regularly transmit data to the Federal Tax Service - this happens, naturally, in in electronic format, - they told us at Rosreestr. – But any technology can sometimes fail. Most likely, what happened should be assessed that way.”

Let me grumble a little about this answer. Firstly, it is unlikely that a technical failure can last that long. In almost six years since the deal, the “misunderstanding” could have been eliminated. And secondly, when I personally make a mistake and it is pointed out to me, I usually say “sorry!” The tax officer did not think of anything like that - on the contrary, she continued to insist on her point and threatened to sue. This probably has to do with matter, which many were deprived of in childhood. I'm talking about basic education.

Go ahead. A question: How should those who find themselves in such a situation behave? Was my path (contact parent organization) optimal, or are there others?
On the surface, of course, lies the answer “send scans of the purchase and sale agreement to the Federal Tax Service.” Convenient, comfortable, everything is done via the Internet. Unfortunately, it doesn’t work out: I sent the scans. In response - silence, only every day a few kopecks are added to the penalty required by the fiscal authorities...

The experts we interviewed named two ways. The first is to still try to reach the tax office. Moreover, as it turns out, sitting in line is completely unnecessary. “A citizen should contact the Federal Tax Service at the location of the apartment with a letter containing a request to remove unlawful additional property tax assessments with copies of documents on the sale of the apartment attached,” says Daria Pogorelskaya (“MIC”). – Covering letter with the list of attached documents must be made in two copies, on one of which an “incoming” inspection stamp must be placed when applying in person. Or you can send such a letter by mail with a list of attachments. The letter must indicate the time limit for response (one month) and actual address residence of a citizen."

Well, if in month period there will be no response from the tax office - then you can contact a higher tax authority or the court. Moreover, the lack of a response to a documented request will, of course, be an argument in your favor.

The second way suggests Oleg Sukhov, lawyer. “It’s best to just do nothing,” the expert is convinced. – As practice shows, it is extremely rare for tax authorities to go to court to collect minor debts. And in the case of a sold apartment, it may not happen at all. To submit statement of claim The tax service needs to confirm that the apartment belongs to the debtor, for which a message about registered rights is taken from Rosreestr. If upon receipt of such a message it turns out that the “debtor” has not been the owner of the property for many years, then the grounds for bringing a claim against him will disappear by themselves. Another important point is the timing limitation period. Debt and penalties can only be collected for the last three years. And the principle of the tax inspectorate, according to which the latter waits for many years for the debt to increase sufficiently to go to court, will never work, because the amount of debt will always be calculated for the last three years.”

I can’t help but admit that the advice is practical and useful. But personally, it would not suit me: somehow I would not be able to calmly watch how the Federal Tax Service website declares me a debtor. The nervous organization is not the same. And, in addition, the “threshold” is 5 thousand rubles. (after which the fiscals go to court) does not seem so insurmountable. For now, yes, but an increase in property taxes is looming, and a Moscow apartment will “break through” this bar in one year...

Next comes the question of a possible trial. If I were present at it, it wouldn’t be a big deal (I have a purchase and sale agreement). But we have heard about trials that took place in the absence of the accused. A notice is sent to me at my old address, the new owner of the apartment throws it in the trash - and the court decides that I am maliciously ignoring his invitations. Possible scenario?

Unfortunately, it is quite possible. “The court will notify the defendant at the address permanent place residence, says Vasily Sharapov, lawyer at the development company City-XXI Century. – If the defendant to this address is absent, then the court has the right to conduct court hearing and make a decision in the absence of the defendant. At the same time, if it is deliberately accepted illegal decision, this decision may be appealed by the defendant in a higher court.”

In other words, the question comes down to whether the court staff will investigate whether I live at my previous address. If they are lazy, it is absolutely possible that they will consider that I simply do not appear according to their agenda. Yes, of course, a hypothetical decision to collect taxes and penalties would be completely illegal. It will be possible to challenge it in a higher court (this was confirmed by all the experts interviewed) - but for this I will have to do a fair amount of running around judicial authorities and “swallow the dust there”...

Next topic. If, for example, I travel on a bus without a ticket and get caught, the trip will cost me not 20 rubles, but 1000, this is the amount of the fine today. This is fair: if you wanted to cheat, pay up. Is it possible to apply the same principle to tax officials - their actions seem to me to be extortion using official position? Are there any precedents when tax payers themselves sued fiscal officials?

Unfortunately, it turns out that this is not possible. “The situation described by the author reveals that he is an infrequent visitor to fiscal institutions, not accustomed to harsh morals Russian officials", notes ironically Timofey Titarenko, Leading Legal Advisor at Baltic Pearl CJSC. I don’t argue – on the contrary, I agree that I try to avoid communication with certain categories of citizens.

“This is not extortion, but the negligence of employees,” says Maria Litinetskaya, CEO Metrium Group company. – It’s cheaper and easier to go to the Federal Tax Service once than to initiate a long trial" And lawyer Oleg Sukhov draws attention to the fact that the Federal Tax Service in this case is acting completely within the law - after all, it was Rosreestr that did not fulfill its obligation to notify her of the termination of ownership of the property. real estate. “Is it advisable to spend your time, money and effort on proving something that will never have any significance?” - the expert asks.

And finally, one more question. There was a message in the news that the head of the Ministry of Finance, Mr. Siluanov, came up with an idea: citizens themselves should report transactions with their real estate to the Federal Tax Service. In what form is this initiative today: just an idea, a finished bill, something else? If it is accepted, what will happen? The tax office will “lose” information that the apartment has changed owners - and the citizen will also be guilty?

“There is no corresponding bill yet,” notes Leonid Sandalov, Deputy Director of the Bekar Academy of Sciences. – At the same time, the purpose of the proposed changes is precisely to eliminate incorrect assessments of property tax: citizens themselves must ensure that the tax office knows about the change in the owner of the property and does not charge them tax. Such changes will make life easier for Rosreestr, which will no longer be able to provide information about the sale of apartments to the tax authorities and will shift responsibility for this to citizens. At the same time, the opportunity incorrect accrual tax will continue to depend on whether the tax office will enter the relevant information into its registers, and it does not matter at all whether this information comes from Rosreestr or from citizens.”

However, this idea may come true (see the commentary of the Federal Tax Service at the bottom of the text), but it is too early to talk about anything concrete.

Resume from the portal
There is, in fact, only one conclusion: former owner It is better to independently notify the Federal Tax Service about the sale of your property. Yes, you are absolutely not supposed to do this by law - this is the responsibility of Rosreestr. And in court, if anything happens, you will be right all around. But proving this rightness can turn out to be so tedious that – honestly! – it’s better to spend these few hours visiting the tax office.