Russians have 10 days left: how not to delay paying taxes

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This year, the Tax Service sent 68.4 million notices to Russians. The total amount of taxes accrued to individuals amounted to 323 billion rubles, which is almost 8% more than last year. Most – 41.1 million Russians – received notifications by registered mail by mail, the remaining 27.3 million citizens were notified through the personal accounts of the taxpayer. The number of taxes that citizens must pay before December 1 has not changed compared to last year, but there are some nuances. “There are no new taxes, but it should be taken into account that in connection with the partial mobilization, the relatives of the mobilized have the opportunity to pay the tax for them, for which you need to submit an appropriate application,” said Vadim Tkachenko, head of the vvCube consulting group.

When paying taxes, first of all, experts advise you to pay attention to whether you have correctly defined the object of taxation, that is, whether you own the property on which it is charged. Check addresses, car numbers, and other details when you pay the mandatory fee so that the tax is credited specifically for the property you own.

As Professor Gulnara Ruchkina, Dean of the Law University of the Financial University under the Government of the Russian Federation, said, the following types of mandatory fees will have to be paid before December 1 this year.

1. Tax on the property of individuals for real estate, and specifically for

– at home;

– apartments;

– rooms;

– dachas;

– garages and parking spaces;

– other objects of capital construction.

To calculate the tax for 2021 in all regions, the cadastral value of real estate objects was applied. You can find out the cadastral value of your property on the Rosreestr website, at the MFC or through public services, as well as by requesting an extract from the Unified State Real Estate Register (EGRN) as of January 1, 2021.

2. Transport tax for

– cars;

– motorcycles;

– airplanes;

– yachts;

– boats and other vehicles.

The amount of the tax, as a rule, depends on the engine power of the vehicle. When calculating this type of mandatory fee, a list of cars with an average cost of 3 million rubles or more for 2021 was used, posted on the website of the Ministry of Industry and Trade of Russia.

3. Land tax for ownership of all types of land.

The rate of land tax, as with the payment of property tax for individuals, is set by the municipalities. “At the same time, for land that citizens use for personal purposes – garden, garden, summer cottage, household plots and plots for individual housing construction – it should not exceed 0.3% of the cadastral value, for other lands the tax rate should not exceed 1, 5%,” Ruchkina emphasized. The amount of land tax, as well as real estate tax, depends on the cadastral value of the plot.

When paying property taxes, details must be taken into account if new property was purchased or sold during the year. “So, for example, if you bought property after the 15th day of any month, then the tax for this month is not charged,” Lidia Mazur, Associate Professor of the Department of Valuation Activities and Corporate Finance at Synergy University, continues the conversation. “If sold before the 15th, the tax is also not charged.” Thus, when calculating the tax, it is important how many months a year the property is owned.

In addition, there are situations when the object of taxation does not match the one you own. “This happens, for example, during the sale of a vehicle or fires, when the property burned down,” Tkachenko gave an example. If you find such an error, you need to contact the tax authority to update the information on your taxable objects.

Difficult, but still an income tax

A tax notice may also be received regarding personal income tax not withheld by the employer. In accordance with Article 131 of the Labor Code of the Russian Federation, wages are paid in cash in the currency of our country – in rubles. But it also states that wages can be paid in other forms. So, in some agricultural enterprises in the summer they can give out part of the salary with grown products. In rare cases, we can talk about issuing, for example, shares of companies on account of salaries. True, the possibility of paying wages in a different form should be provided for in a collective or employment contract, in addition, a written application from the employee must be received. Moreover, the share of wages paid in non-monetary form cannot exceed 20% of the accrued monthly wage. But back to income tax. “If, for example, your employer paid income in kind and could not withhold the tax, then after the employer informs the inspectorate about this, the tax authority will send a tax notice to you,” explains Ilya Zhukov, CEO of Taxanalytics, tax lawyer.

In addition, in 2022, a separate line on the payment (surcharge) of income tax at a rate of 15% may appear in the notification. This is due to the fact that from January 1, 2021, an increased progressive rate was introduced for annual incomes exceeding 5 million rubles. The bottom line is that if a person works for several employers, and each separately has an income of less than 5 million rubles, and more in total, then for everything that is more, the tax authority will calculate the tax at a rate of not 13%, but 15%. Such tax will be reflected in the notification, which will come in the autumn of the year following the reporting one. That is, for 2021, such notifications for the first time should have already arrived this fall. Such a tax must also be paid before December 1, the expert emphasized.

You can pay taxes online, as well as at bank branches and post offices. You can pay taxes both for yourself and for third parties.

To avoid sanctions

Failure to pay taxes is an offense that is the basis for the collection of debts in court. If the obligation to pay within the prescribed period – before December 1 – is not fulfilled, then in addition to the tax itself, penalties will also have to be paid for each calendar day of delay. “Penalties are charged on the unpaid tax amount daily, including weekends, in the amount of 1/300 of the current refinancing rate of the Central Bank of the Russian Federation,” said Ekaterina Boldinova, head of the tax practice at Five Stones Consulting law firm. “Also, non-payment of tax constitutes a tax offense, which is punishable by a fine of 20% of the unpaid tax amount.” As soon as the total debt exceeds 10 thousand rubles, the tax service will begin a judicial procedure for the enforcement of the debtor’s property. Bailiffs can seize money in the account. In this case, the debtor will still be obliged to reimburse all legal costs.

“The payment deferment appeared only for mobilized citizens,” adds Elena Aksenova, an expert consultant in the field of accounting. “For them, the payment period has been extended to 3 months after their dismissal from military service, and it is also possible to pay the tax in installments within six months.”

If taxes are not paid before December 1, 2022, the procedure for the state will be as follows: first, the tax authority will contact the citizen who has overdue payment with a written request. “If the obligation to pay tax payments is not fulfilled within the time period established by the requirement, then the tax authority will file a lawsuit in court,” explains Yevgenia Bodnar, a lawyer at the Financial and Legal Alliance company. “In the future, the amount of the debt will be written off from the debtor forcibly by bailiffs.” The state is very strict in filling the budget with tax revenues, so you should not hope that the tax office will forget about your debt, the expert adds.