What is the deadline for paying property tax for individuals?

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.

The deadline for paying property taxes for individuals for 2021 is no later than December 1, 2021

The tax payable by individuals in relation to real estate and (or) vehicles is calculated by the tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice.

1.What is a tax notice and how to comply with it

The tax payable by individuals in relation to real estate and (or) vehicles is calculated by the tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice.

Recalculation of the amounts of previously calculated land tax and property tax for individuals is not carried out if it entails an increase in the previously paid amounts of these taxes from January 1, 2021.

The tax notice form contains details for transferring taxes to the budget system. In this case, a separate payment document (receipt) is not sent.

Tax notices to owners of taxable objects are sent by tax authorities (posted in the taxpayer’s Personal Account) no later than 30 days

before the tax payment deadline.

The deadline for paying property taxes for individuals for 2021 is no later than December 1, 2021.

A tax notice can be handed over against signature, sent by registered mail or transmitted electronically through the “Taxpayer’s Personal Account”. If a tax notice is sent by registered mail, the tax notice is considered received after six days from the date of sending the registered letter.

For users of the “Taxpayer's Personal Account” (PA), a tax notice is posted in the PA and is not duplicated by mail, except in cases where the PA user receives a notification about the need to receive documents on paper.

2.What to do if the tax notice is not received

Tax notices are not sent in the following cases:

1) the presence of a tax benefit, tax deduction, other grounds established by law that completely exempt the owner of the taxable object from paying tax;

2) if the total amount of taxes reflected in the tax notice is less than 100 rubles, with the exception of the case of sending a tax notice in a calendar year, after which the tax authority loses the opportunity to send a tax notice;

3) the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - Personal Account of the Taxpayer and has not sent a notification to the tax authority about the need to receive tax documents on paper.

The competence of the tax authorities does not include control over the delivery of registered letters by Russian Post offices.

In other cases, if a tax notice for the period of ownership of taxable real estate or a vehicle has not been received by November 1, the taxpayer must submit an application to the tax office or send information through the “Taxpayer Personal Account” or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia” .

Owners of real estate or vehicles who have never received tax notices and have not claimed tax benefits in relation to taxable property are required to report the presence of these objects to any tax authority.

3. Methods of paying taxes

You can pay taxes in the following ways:

· through a bank branch, including through payment terminals owned by banks;

· through the taxpayer’s personal account on the website of the Federal Tax Service of Russia;

· through the Federal Postal Service;

· through the MFC, where it is possible to accept tax payments;

· on the website of the Federal Tax Service of Russia using the interactive service “Payment of taxes and duties”.

Another person can also pay the tax for you. In this case, it is necessary that the payment documents for the transfer of tax make it possible to establish that the corresponding amount was paid for you. In particular, in the “Payer’s TIN” field your TIN is indicated, and in the “Payer” field your full name is indicated. the person who actually makes the payment for you. In this case, it is considered that it was you who fulfilled the obligation to pay the tax (clause 1 of article 45 of the Tax Code of the Russian Federation; part 1 of article 13 of Law dated November 30, 2016 N 401-FZ; Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n).

4. How to find out more about the tax rates and benefits specified in the tax notice

Tax rates and benefits (including tax deductions from the tax base) are established by regulations at various levels:

— for transport tax:

Chapter 28 of the Tax Code of the Russian Federation. On the territory of the Moscow Region, transport tax is calculated and paid in accordance with the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ “On Transport Tax in the Moscow Region”. According to Article 3 of the Law, tax benefits for categories of taxpayers are provided in accordance with the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ “On preferential taxation in the Moscow Region”;

— on land tax and property tax for individuals

: Chapters 31, 32 of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities at the location of real estate.

Information on tax rates, tax benefits and tax deductions (for all types of taxes in all municipalities) can be found in the section “Reference information on rates and benefits for property taxes” on the website of the Federal Tax Service of Russia (https://www.nalog.ru /rn50/service/tax/),

or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia (tel. 8 800 – 222-22-22).

5. How to take advantage of benefits for property not included in the tax notice

Step 1.

In case of failure to receive a tax notice for property taxes, take into account the position set out in paragraph 2 (What to do if a tax notice is not received).

Step 2.

Check whether the benefit is reflected in the taxpayer’s Personal Account (if the taxpayer is a user of the Personal Account).

Step 3.

Check whether the benefit is taken into account in the tax notice. To do this, study the contents of the columns “Amount of tax benefits” (for all property taxes) and “Tax deduction” (for land tax)” in the tax notice.

Step 4.

If the tax notice does not indicate benefits, it is necessary to find out whether the taxpayer belongs to the categories of persons entitled to benefits for the items in the tax notice.

Step 5.

Having made sure that the taxpayer belongs to the categories of persons entitled to a tax benefit, but the benefit is not taken into account in the tax notice, it is advisable to submit an application to the tax authority in the prescribed form (order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / [email protected ] ) on providing benefits for transport tax, land tax, and property tax for individuals.

If an application for a tax benefit was sent to the tax authority and it did not indicate that the benefit would be used for a limited period, there is no need to resubmit the application.

You can submit an application for a tax benefit to the tax authority in any convenient way: through the “Taxpayer’s Personal Account”; by postal message; by personally contacting any tax office; through an authorized MFC.

Transport tax

Exemption from paying tax is provided for in Art. 361.1 of the Tax Code of the Russian Federation for owners of vehicles with a permissible maximum weight of over 12 tons, registered in the register of vehicles of the Platon toll collection system.

In the Moscow region, on the basis of the Law of the Moscow region dated November 24, 2004 No. 151/2004-OZ “On preferential taxation in the Moscow region,” benefits are provided for other preferential categories of taxpayers (disabled people, veterans, large families, etc.).

ATTENTION: Information on tax benefits (for all types of taxes in all municipalities) can be found in the section “Reference information on rates and benefits for property taxes” on the website of the Federal Tax Service of Russia ( https://www.nalog.ru/rn50/service /tax/),

or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia (tel. 8 800 – 222-22-22).

Land tax

There is a federal benefit that reduces the tax base by the cadastral value of 600 square meters of one land plot. The benefit can be used by land owners belonging to the following categories: pensioners; disabled people of groups I and II; disabled since childhood; veterans of the Great Patriotic War and military operations; Heroes of the Soviet Union, Heroes of the Russian Federation, persons with three or more minor children, and other categories of citizens specified in paragraph 5 of Art. 391 Tax Code of the Russian Federation.

Additional benefits are established by regulatory legal acts of representative bodies of municipalities at the location of land plots.

ATTENTION: Information on tax benefits (for all types of taxes in all municipalities) can be found in the section “Reference information on rates and benefits for property taxes” on the website of the Federal Tax Service of Russia ( https://www.nalog.ru/rn50/service /tax/),

or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia (tel. 8 800 – 222-22-22).

Property tax for individuals

Benefits for 15 categories of taxpayers (pensioners, disabled people, veterans, military personnel, owners of household buildings up to 50 sq.m., etc.) are provided for in Art. 407 of the Tax Code of the Russian Federation. The benefit is provided in the amount of tax payable in respect of an object not used in business activities. The benefit is provided at the choice of the taxpayer in relation to one object of each type

: 1) apartment (part of an apartment) or room; 2) residential building (part of a residential building); 3) premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation; 4) economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation; 5) garage or parking space.

Persons with three or more minor children are provided with additional tax deductions that reduce the amount of tax on the cadastral value:

- 5 sq. m of total area of ​​the apartment, part of the apartment, room and

- 7 sq.m. of the total area of ​​a residential building, part of a residential building, per each minor child.

Additional benefits may be established by regulatory legal acts of representative bodies of municipalities at the location of the taxable property.

ATTENTION: Information on tax benefits (for all types of taxes by municipalities) can be found in the section “Reference information on rates and benefits for property taxes” on the website of the Federal Tax Service of Russia ( https://www.nalog.ru/rn50/service /tax/),

or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia (tel. 8 800 – 222-22-22).

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.

Income tax

Once a quarter, advance payments for income tax are transferred to organizations whose sales income over the previous four quarters did not exceed an average of 15,000,000 rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation). When calculating your average income, take into account the last quarter of the period for which you file your tax return.

The deadline for transferring the advance payment for income tax is no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).

However, it is also possible to pay income tax on a monthly basis. The organization is obliged to transfer monthly advance payments based on the profit received in the previous quarter if two conditions are simultaneously met:

• she did not apply to switch to monthly advance payments based on actual profits;
• its income for the previous four quarters exceeded an average of 15,000,000 rubles. per quarter (clauses 2 and 3 of Article 286 of the Tax Code of the Russian Federation).

Below is a table with the deadlines for paying income tax in 2018 by legal entities in various situations:

Income tax payment deadline in 2021

Tax payment table for the 1st quarter of 2021

Forced collection of tax debts

In situations where the taxpayer does not fulfill his obligations to pay taxes and fees, the tax authorities have the right to forcefully collect the debt. This material will tell you how this procedure occurs and in which cases collection is useless.

At the same time, the tax authorities recognize the debt of an inactive organization as uncollectible based on the signs listed in this article.

Compliance with tax payment deadlines in 2021 and in subsequent periods is important for both organizations and individuals: violation of tax laws is fraught with fines, penalties, problems with business or a meeting with bailiffs. The publication of our section “Deadlines for payment of taxes and fees ” will help you transfer taxes and fees on time and avoid disagreements with inspectors.

Tax payment table for the 2nd quarter of 2021

What happens if you don't pay taxes?

It is not recommended to ignore tax notices: tax authorities now use various methods to collect debts, so failure to pay on time often results in not the most pleasant consequences. By court order, the debt can be written off from the card, and if the amount of debt exceeds 10,000 rubles, then accounts may be blocked and a ban on leaving the territory of the Russian Federation is possible. Failure to pay may even result in criminal liability, but, of course, this measure is applied in exceptional cases.

Let's summarize. Today, individuals have access to various options for paying tax bills, so it has become much easier to prevent the formation of debt. At the same time, despite all the improvements in the tax system, many taxpayers still face all sorts of errors and illegal actions on the part of tax officials.

If you have a dispute with the inspectorate or just want to get advice on tax issues, contact a lawyer: a specialist will analyze your situation and select the optimal solution.

Sources:

Tax Code of the Russian Federation. Article 58. Procedure for paying taxes, fees, insurance contributions

Tax payment table for the 3rd quarter of 2021

Deferment of payments to the budget

Sometimes an organization cannot fulfill its obligation to pay taxes and fees on a timely basis due to valid reasons. In such cases, the company can take advantage of postponing the deadlines for paying taxes and fees. At the same time, the procedure for granting a deferment or installment plan for tax payments is regulated by Art. 64 Tax Code of the Russian Federation. Here you can read the text of the article and comments from our experts.

However, not all companies can qualify for a deferment. Why a tax agent cannot exercise the right to postpone tax payment deadlines , read this article.

Find out who can take advantage of tax deferment using the investment tax credit from the article.

Tax payment table for the 4th quarter of 2021

Changes in rates

As for the current rates for this type of payment in 2021, the maximum rate for movable property tax does not exceed 1.1%.

In 2021, organizations operating under a simplified taxation system are also exempt from this type of obligation to the state budget. For them, only real estate that has a cadastral value at the beginning of the reporting period acts as an object of taxation.

In relation to other business entities that are owners of movable property, taxes are calculated in accordance with regional legislation.

The table below shows the maximum rates provided for by the Tax Code of the Russian Federation: