How to check your taxes through the State Services portal: types of taxes for citizens of the Russian Federation

How can an individual pay tax?

• Through the bank, by document index or details.
• Through the website of the Federal Tax Service of Russia, through the special service “Payment of taxes and duties”.
• Through your personal account on the website of the Federal Tax Service of Russia.
• By paying a single tax payment of an individual. In this case, the tax authorities themselves will apply the amount paid to the debt for payment of specific taxes. Thus, you can only pay Transport Tax, Land Tax, and Personal Property Tax. The main thing is that the amount paid covers the total tax debt. A single tax payment of an individual can be made through the Federal Tax Service “Pay Taxes” service.
• Through the MFC, where it is possible to accept payment of taxes and transfer them to the budget

Types of taxes in the Russian Federation - who is charged and what they are

So, who will have to give money to the state and for what? In total, there are 12 types of taxes in the Russian Federation, four of which are paid by individuals. This list includes the following taxes:

• Income tax – personal income tax;
• Land tax;
• Property tax;
• Transport tax.

Personal income tax

This tax is usually paid by the employer who officially employs you. This amount is withheld from your salary and transferred to the budget without your participation. But if this is not a salary, but another type of income, then you need to contribute it yourself. To do this, file a tax return in which you indicate the amount due.

Land tax

This tax is imposed on land owners. It is calculated based on cadastral value, the size is set at the regional level. The taxpayer receives a notification from the Federal Tax Service, which indicates the amount of accrual and the object of taxation.

In accordance with the Legislation, the tax rate cannot exceed 0.3% of the cadastre. This rate applies to plots allocated for construction and subsidiary farming.

Property tax

This tax is calculated and assessed by the Tax Inspectorate, based on the documents received by it about the property you have - an apartment, a summer house, an unfinished house, a garage, a room, or other buildings.

You can find out the tax rate in your region on the Federal Tax Service website. From 2021, the tax is calculated based on the cadastral value of the object (possible sale price); until this time, the inventory value was taken as the basis. Notification of the tax amount is received from the Federal Tax Service in September-November for the previous year of ownership of the property.

Transport tax

Any type of transport in your property imposes an obligation to pay tax. This applies to all types of vehicles - air, water, land.

Tax exemptions apply to:

• rowing and motor boats with engines up to 5 hp;
• Specially equipped cars for disabled people;
• Cars with an engine less than 100 hp, purchased through social security authorities;
• Vehicles officially recognized as stolen.

The amount of tax is determined by the region, its calculation and accrual to the taxpayer is the concern of the Federal Tax Service. You will be required to pay it based on the notification sent from the Tax Inspectorate.

Personal income tax (NDFL)

The personal income tax return (3-NDFL) is submitted no later than April 30 of the year

, following the expired tax period (clause 1 of article 229 of the Tax Code of the Russian Federation (TC RF))[ 1 ].

Personal income tax is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period (clause 4 of Article 228 of the Tax Code of the Russian Federation).

In some cases, individuals who are not individual entrepreneurs must themselves submit a tax return for personal income tax (NDFL) and pay tax to the budget. This situation arises, for example, if an individual receives dividends from a foreign organization.

Professional income tax

If a person receives income “privately”, but does not want to get involved with registering an individual entrepreneur, submitting declarations, etc., then he can switch to paying professional income tax (PIT). an entrepreneur has the right to switch to the professional income tax (PIT) if he meets the conditions listed below.

Professional income tax (PIT) is an experimental payment introduced from the beginning of 2021 (Law No. 422-FZ dated November 27, 2018 “On conducting an experiment...”).

So far, the new tax is valid in 4 regions: Moscow, Tatarstan, Moscow and Kaluga regions. But it is very likely that in the coming years the experiment will be extended throughout the country.

The main restrictions for switching to a tax on professional income are as follows:

1. Income should not exceed 200 thousand rubles. per month.
2. You cannot use hired labor.
3. Income can only be received from the sale of products of your own production or services provided personally.
4. The type of activity should not be included in the list of exceptions (Articles 4 and 6 of Law No. 422-FZ). For example, you cannot trade excisable goods or real estate.

The professional income tax (PIT) rate depends on the source of income. If products (services) are sold to legal entities, then it is 6%, and if to individuals, then 4%.

The tax period for professional income tax (PIT) is a month, it must be paid before the 25th of the next month.

Transport tax

Transport tax is payable by individual taxpayers no later than December 1 of the year

following the expired tax period (clause 1 of Article 363 of the Tax Code of the Russian Federation).

Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority (clause 3 of Article 363 of the Tax Code of the Russian Federation).

Taxpayers are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article (Article 357 of the Tax Code of the Russian Federation).

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation (Article 358 of the Tax Code of the Russian Federation).

justice pro...

In the article we will answer questions regarding taxation when donating real estate between individuals; We will tell you whether there is a tax on the gift of real estate, whether it is necessary to pay tax when donating real estate to a close relative and submit a 3-NDFL declaration, what are the features of paying tax on a gift for a house, land plot, garage.

Is there a real estate gift tax?

Currently, there is no concept of “real estate gift tax”. However, the obligation to pay tax when receiving a house, land, apartment, or garage as a gift exists.

What tax is paid when donating real estate?

Donated housing and land are income in kind for the donee under a deed of real estate. As a general rule, an individual who received income in cash or in kind must pay personal income tax (NDFL).

Real estate gift tax rate for individuals

For tax residents of the Russian Federation, a rate of 13 percent is established for income in the form of donated real estate.

Who pays tax when donating real estate?

Let's find out which of the parties to the transaction of donating a house, land, apartment, garage must pay tax on the gift of real estate - personal income tax (NDFL). The donor, who transferred housing to the recipient free of charge, does not receive any income, therefore he has nothing to pay income tax on. The other party to the transaction, who accepts real estate as a gift, receives income in kind, subject to personal income tax. But in all cases, does the donee have to pay tax under a real estate gift agreement?

Who is exempt from real estate gift tax?

The answer to this question is contained in clause 18.1 of Article 217 of the Tax Code of the Russian Federation. The law states that “income in cash and in kind received from individuals as a gift is not subject to taxation, with the exception of cases of donation of real estate, vehicles, shares, interests, shares, unless otherwise provided by this paragraph.” Those. In general, an individual needs to calculate and transfer to the budget the tax on the gift of real estate or a car.

The list of persons who do not pay tax on the gift of real estate is listed in paragraph 2 of clause 18.1 of Article 217 of the Tax Code of the Russian Federation: income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in in accordance with the Family Code of the Russian Federation.

Thus, whether a gift of real estate is taxable will depend on whether there are kinship/family ties between the individuals who entered into an agreement to donate a house, land, apartment, etc.

Tax on donating real estate to a close relative

According to the Family Code of the Russian Federation

close relatives are:

• parents and children,
• grandfather, grandmother and grandchildren,
• full and half (having a common father or mother) brothers and sisters;

family members are:

• spouses,
• parents and children (adoptive parents and adopted children).

The donee receives a tax exemption when donating real estate if he receives a house, land or other real estate from the persons listed above.

Example.

The father decided to give the house to his son as a gift. In this case, the son will not have to pay income tax, because gifting occurs between family members.

Do I need to file a declaration if the property was donated by a relative?

As explained in the Letter of the Federal Tax Service of Russia dated June 5, 2012 No. ED-3-3/ [email protected], a taxpayer has the right not to file a tax return when receiving real estate as a gift from family members and (or) close relatives.

Is the gift of real estate taxable between relatives who are not close?

In the case when the donation of a house or land takes place between relatives who are not recognized as close according to the Family Code of the Russian Federation, the donee who received the property as a gift will have to fill out a declaration and pay personal income tax.

Thus, tax is paid when gifting real estate to a nephew from an aunt or uncle. A gift of a house to a daughter-in-law from a mother-in-law is subject to taxation, and a gift in the form of a land plot when concluding a deed of gift between cousins ​​is not exempt from paying 13 percent.

Example

The mother-in-law decided to give her daughter-in-law real estate. But taking into account the fact that, in accordance with the Family Code, the mother of the spouse is not recognized as a family member or close relative in relation to the daughter-in-law, income in the form of real estate is subject to personal income tax. The specified income is subject to declaration (Letter of the Ministry of Finance of the Russian Federation dated June 1, 2021 N 03-04-05/37543).

Tax on donating real estate to a non-relative

There may be no kinship or family ties between the donor and the recipient.

And when donating a plot of land, an apartment, a house to a stranger, he cannot avoid the real estate gift tax.

Let's summarize who pays tax when donating a house, land, or apartment.

Tax on the gift of real estate is not paid if the gift occurs between:

• father/mother and son/daughter (including between adoptive parents and adopted children),
• grandfather/grandmother and grandson/granddaughter,
• husband and wife,
• brothers and sisters (full and half-blood).

Tax on a real estate gift agreement must be paid if it is concluded between:

• people who are not relatives or family members,
• close people who are not recognized as family members and (or) close relatives in accordance with the Family Code of the Russian Federation (for example, between aunt/uncle and nephew/niece, mother-in-law and daughter-in-law, father-in-law and son-in-law, cousins, ex-spouses).

The tax on a real estate gift agreement between relatives who are not close must be calculated independently and transferred to the budget

Is tax paid if you donate money to buy real estate?

In the event that instead of a house, land, apartment, garage, money is donated for the purchase of real estate, there is no need to pay tax, because According to the law, when donating money between individuals, income in the form of donated funds is not subject to taxation, regardless of whether the donor and recipient are family members and (or) close relatives (Letter of the Federal Tax Service of Russia dated July 10, 2012 N ED-4-3/ [email protected] ). However, if the donee is married, then in the event of a possible divorce, real estate acquired under a deed of gift for money (even under an agreement for a targeted donation of funds) can be recognized by the court as common and divided between the spouses.

Paying tax when donating real estate

A deed of gift for a house, land, or apartment can be concluded between individuals who are not relatives or are not close relatives of each other. In this case, the recipient of the gift must submit to the tax office a declaration in Form 3 of personal income tax with the amount of tax calculated for payment. The declaration must be submitted by April 30 of the year following the year in which the house, apartment or land plot was received under a gift agreement.

The deadline for paying the real estate gift tax is July 15 of the year following the year in which you received the property as a gift.

To determine the tax base for tax calculation, data on the cadastral value of a property can be used (Letter of the Federal Tax Service dated June 1, 2021 N BS-4-11 / [email protected] , Letter of the Federal Tax Service of Russia dated 03/10/2017 N BS-3-11 / [email protected] ).

Question from the tax office regarding taxation when donating real estate to a close relative

As we found out, there is no need to pay tax when donating real estate to a close relative. But, nevertheless, a letter may come from the tax office asking for clarification on the transaction or to pay tax. This can happen if employees of the Federal Tax Service have information about the termination of the donor’s ownership of real estate, but there is no information about the gratuitousness of the transaction (implying the sale of housing). Questions may also arise for the donee under a deed of gift for a house, land plot, garage, if the tax office does not have information about the existence of family ties between the parties to the agreement. You can provide explanations on these issues, as well as provide copies of documents on the basis of which you are exempt from paying personal income tax.

Home Gift Tax

The parties to the agreement for the donation of a house, a summer house, a house and a plot of land are interested in the questions of whether tax is paid when donating a house, what is the tax on a gift of a house between relatives and non-relatives.

Taxation under a house donation agreement is carried out according to the same rules as for other real estate. When making a gift, the recipient receives economic benefits in the form of property received as a gift, which is subject to personal income tax.

But if a gift for a house is concluded between close relatives and family members, then income in the form of a gifted house is exempt from taxation. Thus, a grandson does not pay tax when his grandmother donates a house (Letter of the Ministry of Finance of the Russian Federation dated August 5, 2015 N 03-04-05/45273).

And if the donor is an individual who is not a family member or a close relative of the recipient of the gift in accordance with the Family Code of the Russian Federation, the donee is obliged to independently calculate the personal income tax on income in the form of a house, submit it to the tax authority at the place of his registration personal income tax return and pay tax.

Taxes upon donation of land

Let's find out in what cases you need to pay tax when donating land, which is also real estate.

There is no concept of “land donation tax” as such. But the one who accepted the land as a gift thereby receives income, which, as a general rule, is taxed at a rate of 13% (for residents of the Russian Federation). The answer to the question of whether tax is paid when donating a land plot depends on who the parties to the transaction are:

• There is no need to pay tax when donating a plot of land to a relative who is a close relative, or when concluding a land donation agreement between family members;
• in all other cases, the recipient of land under a gift must pay income tax.

Tax on gift of garage

First, let's determine whether all garages are real estate. According to the law, real estate includes objects that are firmly connected to the ground and which cannot be moved without disproportionate damage to their purpose. If the garage does not have a foundation (for example, a shell garage), then it cannot be recognized as real estate. In this case, such a garage is movable property.

If you received a garage (real estate) through a gift from a close relative or family member, then you do not need to file a declaration and pay tax. And when donating a garage to a non-relative, the tax is calculated and paid to the state by the donee individual.

But, if you accept a garage shell (movable property) as a gift, then this income is not subject to taxation, regardless of who the parties to the transaction are.

From the article you learned whether there is a tax on the gift of real estate, who pays, and who is exempt from paying personal income tax. When donating a house, land, apartment, garage between individuals, as a general rule, you need to pay 13 percent. But the persons listed in the law are exempt from taxation - tax is not paid when donating real estate to a close relative or family member. The obligation to remit the tax on gifted real estate to the state remains with the donee, an individual who is not a relative of the donor, or who is not recognized as a family member and close relative of the donor.

Posted by:

Ralenko Anton Andreevich

Moscow 2019

Property tax for individuals

Property tax for individuals is payable by taxpayers no later than December 1 of the year

following the expired tax period (clause 1 of Article 409 of the Tax Code of the Russian Federation).

The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority (clause 2 of Article 409 of the Tax Code of the Russian Federation).

Taxpayers are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of this Code (Article 400 of the Tax Code of the Russian Federation).

The object of taxation is the following property located within a municipal entity (federal city of Moscow, St. Petersburg or Sevastopol) (Article 401 of the Tax Code of the Russian Federation):

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises.

Options for accessing your personal account

In 2021, there are 3 ways to log into a taxpayer’s personal account.

Login and password

To obtain a login and password, you need to visit the tax office. It doesn't matter which tax office you go to. You will need a passport of a citizen of the Russian Federation and a certificate of assignment of a TIN with you. If you go to the tax office at your place of registration, you don’t have to take the TIN with you.

Please note that in 2021, you do not need to fill out an application . All documents will be completed on the spot.

I recommend not visiting the tax office in January, April, July and October. Especially in the last week of each of these months. It is at this time that legal entities file documents en masse, which is why there are long lines at the tax office. The rest of the time the service is quite fast.

When contacting the tax office, you must say that you want to receive a login and password to access the taxpayer’s personal account. After this, the employee will print out a registration card form, which will indicate the taxpayer’s primary password.

Please note that the password for your personal account must be changed within a month . Otherwise, the primary password will be blocked and you will have to go to the tax office again to get a new one.

Qualified electronic signature

If you have a qualified electronic signature issued by a certification center accredited by the Ministry of Telecom and Mass Communications of Russia, then you can use it to enter your personal account.

If there is no signature, then there is no point in obtaining it for the sake of access to the taxpayer’s personal account. It’s easier to use method No. 1 discussed above and get a login and password from the tax office.

State services portal account

In 2021, the Government Services portal has many useful features for drivers. Among other things, it allows you to get a 30 percent discount when paying government fees. Therefore, many drivers have already acquired an account with State Services.

Using your State Services account, you can also log into your personal account on the tax website.

Land tax

Land tax is payable by individual taxpayers no later than December 1 of the year

following the expired tax period (clause 1 of Article 397 of the Tax Code of the Russian Federation).

Taxpayers - individuals pay tax on the basis of a tax notice sent by the tax authority (clause 4 of Article 397 of the Tax Code of the Russian Federation).

Taxpayers are organizations and individuals who own land plots recognized as an object of taxation in accordance with Article 389 of this Code, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession, unless otherwise established by this paragraph (clause 1 of Art. 388 Tax Code of the Russian Federation).

The object of taxation is land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax was introduced (clause 1 of Article 389 of the Tax Code of the Russian Federation).

Briefly about the main thing

Taxes are a major source of income for our country. Both individuals and organizations are required to make tax payments. The tax burden of individuals depends mainly on the property they own.

If the property owns land, real estate or transport, then the citizen is obliged to pay property taxes by December 1 of each year. Property taxes are assessed by local authorities, but not all taxpayers receive notification of the assessment. Therefore, you need to track your debts to the state yourself.

For legal entities the situation is slightly different. The list of taxes that are subject to accrual and payment depends on the tax system under which the company operates. Most taxes are paid under the general taxation regime, but each regime has its own subtleties and features that only a specialist in this profile can take into account.

Sources:

Tax Code of the Russian Federation. Section X. Local taxes and fees.

Tax Code of the Russian Federation. Section VIII. Federal taxes.

Tax notice

The tax authority calculates tax based on the data it has on the property of individuals

:

• For transport tax (clause 3 of Article 363 of the Tax Code of the Russian Federation);
• For land tax (clause 4 of article 397 of the Tax Code of the Russian Federation);
• For property tax for individuals (Article 408 of the Tax Code of the Russian Federation).

In this case, the tax authority sends the taxpayer a tax notice, on the basis of which the tax is paid.

The tax notice must be sent by the tax authority to the taxpayer no later than 30 days before the payment deadline (Clause 2 of Article 52 of the Tax Code of the Russian Federation). Since the tax payment deadline is December 1st

, then the tax notice must be sent to the taxpayer
no later than November 1
.

If a tax notice is not received by November 1, the Federal Tax Service of Russia recommends one of three options:

• Contact the tax office. You can contact any tax office (with the exception of interregional tax inspectorates and inspectorates for centralized data processing).
• Submit information through the “Taxpayer Personal Account”.
• Contact the tax office using the Internet service “Contact the Federal Tax Service of Russia.”

If you have not resolved the issue of receiving a tax notice by the tax payment deadline, you can take advantage of the opportunity to pay the Unified Tax Payment of an individual in order to avoid paying penalties for late payment of tax. True, in this case you will not have the exact amount of tax debt. But you can use last year’s tax amounts as a basis.

The obligation of individuals to notify the tax authorities about their real estate and vehicles.

An obligation has been established for individuals to notify tax authorities about their real estate and vehicles. Such an obligation is established only if the individual has not received a tax notice with information about the purchased object.

How to find out what the tax was charged for?

Late payment of taxes threatens the taxpayer with fines and penalties, so it is necessary to have information about the amount of fines and the time frame within which this type of debt must be repaid.

Today, there are a large number of ways to obtain tax information. In this case, a person does not need to leave home; it is enough to have the Internet and register on certain sites. In addition, if desired, tax payments can also be made using Internet resources and electronic wallets.

Good to know! To obtain information about possible tax charges, you need to spend a small amount of time and use the instructions for using state portals.

On the Federal Tax Service website “Taxpayer Personal Account for Individuals”

The Tax Service provides the opportunity to use the official website to obtain information regarding taxes.

To do this, a citizen must register and receive a special access code, without which it is not possible to enter his personal account.

To carry out such a procedure, you should perform the following algorithm of actions:

• register and create a personal account;
• log into the taxpayer’s personal account;
• select the type of taxpayer - individual or legal entity;
• enter your tax identification number.

The screen will display information on all property taxes that an individual has. A person also has the opportunity to track the receipt of all payments and print payment receipts.

One drawback of such a site is the need to submit an application to the tax service to assign an individual password for further use of the Federal Tax Service website.

On the State Services portal

The State Services portal allows users to receive various types of services, including reporting on accrued taxes.

To obtain the necessary information, you should perform the following algorithm of actions:

• register on the official website;
• create a personal account;
• find the public services item on the top line;
• go to the tax debt information tab;
• read the information about using this section;
• click the button to receive the service;
• the screen will display information about the debt and methods of payment;
• After review, you can make a payment and print a receipt.

Using this portal you can obtain information separately for each type of property. If a person wants to receive only a receipt and make payment at a bank branch, this can also be done through the State Services website.

To do this, you just need to select the type of tax, get a receipt and save it on your computer, and then print it out.

On the Sberbank Online website

People who use the services of Sberbank banking divisions and have plastic cards from this bank can carry out special procedures, including searching for tax information.

To carry out this procedure it is necessary:

• register on the bank’s website and create a personal user account (for this, an SMS notification with a secret short number is sent to the mobile phone linked to the plastic card);
• on the desktop of your personal account, select the section - payment services;
• go to the Federal Tax Service tab;
• transfer payments to the tax service;
• indicate the required type of property;
• indicate the individual payer TIN number;
• obtain information and, if necessary, continue working with the tab by clicking on payment.

Good to know! In this case, the person will be able to independently indicate the payment method and print a receipt.

On the FSSP website

Using the bailiffs website, a person can quickly obtain all the necessary information. Moreover, this type of procedure does not require a large amount of time.

The procedure is carried out in the following way:

• go to the official FSSP page;
• the person will see a pop-up window in which they must provide personal information;
• after which a special encrypted code will appear on the screen, which must be specified and sent;
• in the field that appears, you must indicate the date and year of birth and send, after a few minutes the necessary information will be displayed on the screen;
• If necessary, the information can be saved and printed.

This type of verification has some disadvantages, such as the fact that information can be obtained about existing debts that are subject to legal proceedings.

Note! If, after completing the transaction, the necessary information is not displayed on the screen, this indicates that the tax has either not yet been accrued or the deadline for paying the debt has not expired.

Through electronic wallets

To carry out the payment procedure and information on taxes using electronic wallets.

To do this, you need to carry out the following algorithm of actions:

• go to the payment system website;
• go to the debt check tab;
• indicate the TIN number;
• All available information will be displayed on the screen. After which the client can choose further actions.

Obtaining such information most often takes a short time; the information received from Yandex Money is most often used.

Obtaining tax information helps reduce the likelihood of delays and penalties. This type of procedure reduces the need for long stays in queues in cases where the tax payment did not arrive on time.

Let's celebrate! Also, obtaining information through Internet resources allows you to make payments and track the accrual of funds. After which the payer can print confirmation of payment in the form of a receipt.

Didn't find the answer to your question? Find out how to solve exactly your problem - call right now: +7 (Moscow) +7 (812) 309-53-42 (St. Petersburg) It's fast and free!

Taxes for individuals in Russia

Let's take a closer look at all existing taxes for individuals, incl. how to find out about existing tax debts, how to pay them off, what to pay attention to when calculating taxes on existing property and transactions.

Object of taxation for individuals

The object of taxation for individuals is income (salary, inheritance, gifts, dividends...) and property (apartments, cars, dachas...). It is important to know that illegal income will not only incur administrative or criminal liability, but also pay taxes.

Who is the taxpayer

Tax payers can be adult and minor citizens of Russia (actually staying on the territory of Russia for at least 183 calendar days over the next 12 consecutive months) and non-residents - persons carrying out activities on the territory of the Russian Federation with citizenship of other states.

• Minors and minor children can own property, incl. by inheritance, which is the object of taxation. The responsibility for payment falls on the shoulders of parents and legal representatives.
• In addition, resident individuals (spending 183 or more days a year within the country) and non-residents of the Russian Federation are required to pay taxes.