Types of taxes for individuals: which must be paid before December 1, 2021/

Every business manager faces the task of reporting on time about their business activities, paying taxes and fees. Late filing of reports and payment of taxes leads to penalties and fines. Moreover, each tax has its own payment deadline, and each report has its own submission period. Thus, the SZV-M report is submitted to the Pension Fund monthly, and the simplified tax system declaration is submitted to the Tax Office once a year.

How can a taxpayer prepare reports and payment orders for tax payments during the year on time? An accountant's calendar will help - a convenient tool for drawing up a reporting schedule and planning tax payments. The accounting and tax calendar of Kontur.Accounting allows you to track important dates for free in a convenient form and receive explanations on established reports and payments.

Property taxes

The deadline for individuals to pay property taxes (land, transport and property taxes) in Art. 363, 397, 409 of the Tax Code of the Russian Federation is established no later than December 1 of the year following the previous tax period, which is equal to a year. These taxes are paid after the Federal Tax Service sends the appropriate tax notices. They must be sent no later than 30 days before the tax payment deadline (Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4-11 / [email protected] ). It is important to know that individuals pay tax for no more than three tax periods preceding the calendar year of sending the tax notice. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending (clause 3 of Article 363, clause 4 of Article 397, clauses 3 and 4 of Article 409 of the Tax Code of the Russian Federation). You can pay tax without notification on the Federal Tax Service website using the “Payment of taxes for individuals” service.

According to Part 2.1. Art. 23 of the Tax Code of the Russian Federation, if taxpayers have not received a notification, they are obliged to report their real estate and (or) vehicles to the tax authority of their choice (Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-11/ [email protected ] ). This must be done before December 31 of the year following the reporting year, including after the expiration of the deadline for payment of transport tax, land tax and personal property tax established by clause 1 of Art. 363, paragraph 1, art. 397, paragraph 1, art. 409 of the Code. For example, a person is obliged to pay transport tax by December 1, 2021, but has not received a notification, then the message must be sent by December 31, 2021. In accordance with paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation, untimely submission by a taxpayer of such a message entails a fine in the amount of 20% of the unpaid amount of tax (<Letter> Federal Tax Service of Russia dated March 29, 2017 N BS-4-21/5840).

Owner's sleeping pills

We are talking about taxes on land, property and transport. You can pay them at a bank or through the tax service website. By the way, a new service has started operating in the personal account for individual taxpayers in pilot mode, which allows you to make payments using a bank card. Previously, you first had to go to the website of a credit institution that had entered into an agreement with the tax authorities and enter your login and password for the online bank. If the credit institution did not have such an agreement, a payment order was required to be printed to pay the tax. Now things will go easier and faster, the Federal Tax Service promises. The implementation of this service will allow the tax authorities themselves to quickly receive payment statuses.

This year, for the first time, the tax service used a deduction of “six hundred square meters” when calculating land tax. 12.8 million benefit citizens received it

From June to October, the Federal Tax Service sent out more than 68 million tax notices to citizens. For those who have a personal account on the website, receipts are uploaded there electronically, for others they are received by regular mail. A tax notice is not sent if the amount of assessments is less than 100 rubles. The taxpayer will receive a notification either next year (if the accruals are more than 100 rubles), or later - three years in advance). Also, there may be no accruals if the inspectorate has not received information from the registration authorities about the emergence of a citizen’s ownership rights to a particular object. The taxpayer must report this to the Federal Tax Service independently. This obligation for individuals was introduced on January 1, 2015, clause 2.1 of Art. 23 of the Tax Code of the Russian Federation, explains Elena Rodionova, partner of the legal bureau “Olevinsky, Buyukyan and Partners”. If a person owns real estate or a vehicle, previously paid taxes on them, but still has not received a notice this year, it is also recommended to contact the tax office: in person or through the website.

There are a number of important changes in the calculation of property taxes that citizens should be aware of. Since 2021, pensioners, veterans, disabled people and some other categories of citizens (the full list is indicated in paragraph 5 of Article 391 of the Tax Code of the Russian Federation) have received the right to a deduction when calculating land tax. In their case, the tax amount is reduced by the cadastral value of 600 square meters for one land plot, regardless of the category of land. If the plot is six acres or less, you do not need to pay tax; if it exceeds six acres, it will be calculated for the remaining area. A person who has two or more plots can choose the one for which the deduction will apply and send a notification about this to any inspection before November 1. By default, the deduction will be "enabled" automatically for the single parcel with the highest tax amount. This year, the Federal Tax Service applied the deduction to 12.8 million land tax payers.

RG experts explain the legal aspects of taxation in the “Legal Consultation” section

This year, many citizens may have noticed an increase in property taxes. The payment increases due to the fact that its calculations are gradually transferred to the cadastral value of the objects, which in most cases is higher and closer to the market value than the inventory value. In August, President Vladimir Putin signed an important law that limited tax increases to 10 percent of the previous year's payment. As a result, the property tax for 2021 was calculated taking into account the new norm, providing for an increase in the amount, other things being equal, by no more than 10 percent compared to 2021.

Article 403 of the Tax Code of the Russian Federation provides that when calculating property tax for individuals, the tax base is reduced for each residential building by the cadastral value of 50 square meters of its total area, for each apartment and part of a residential building - by the cadastral value of 20 square meters. If we are talking about a room or part of an apartment, then when calculating the tax you can get a “discount” from 10 square meters. These deductions are applied automatically when calculating taxes for all items. The owner does not need to contact the tax office with any application, including an application for a tax benefit, the Federal Tax Service explained earlier.

There is news for car owners. To calculate the transport tax for 2021, the list of expensive cars with an average cost of 3 million rubles has been expanded (the full list can be viewed on the website of the Ministry of Industry and Trade). For owners of such cars, the tax is calculated with increasing factors from 1.1 to 3.

This year, many citizens may have noticed an increase in property taxes. Photo: Sergey Mikheev/RG

In the notifications that citizens will receive this year, another tax has been added - on the income of individuals, calculated but not withheld by tax agents. Previously, this category of taxpayers was required to file a declaration in Form 3-NDFL and pay the tax no later than July 15. Now, if a tax agent (organization or individual entrepreneur) reported the impossibility of withholding tax by submitting information to the inspectorate in Form 2-NDFL for a specific individual, the personal income tax for payment is calculated by the tax authorities and indicated in the notification. Those who are late in paying taxes face penalties. The debt will increase every day and may lead to restrictions on travel abroad, seizure of accounts and the sale of the debtor’s personal property, tax officials warn. If the state uses compulsory collection mechanisms, then the taxpayer, in addition to debt and penalties, will also have to pay a state fee and an enforcement fee from the Federal Bailiff Service.

Debts can be deducted from salary, pension, scholarship. The bailiff has the right to suspend all bank accounts of the defaulter, seize the property and sell it to pay off the debt. According to the tax service, in 2021, courts granted more than 5.5 million requests from tax authorities to forcefully collect tax debts from individuals. So don’t delay your tax payments. As they say, pay and sleep well.

*This is an expanded version of the text published in the issue of “RG”

When must a taxpayer fill out a personal income tax return?

Citizens are required to file a personal income tax return in the following cases:

• when receiving income from the sale of real estate that has been owned for less than 3 years, and from the sale of property rights (assignment of the right of claim);
• when receiving a gift of real estate, vehicles, shares, interests, shares from citizens who are not close relatives;
• upon receipt of remuneration stipulated by the agreement from individuals and organizations that are not tax agents, including income under rental or rental agreements;
• when receiving lottery winnings, as well as income from other risk-based games;
• when receiving income from foreign sources.

The declaration for the previous year is submitted before April 30 of the following year to the tax office at the place of residence (Article 229 of the Tax Code of the Russian Federation). The amount of calculated tax does not have to be paid when filing a declaration; this can be done before July 15 (Article 227 of the Tax Code of the Russian Federation). Given that July 15, 2021 falls on a Saturday, the last day to pay taxes will be July 17, 2021. Income from the sale of real estate purchased after January 1, 2021, in the 3-NDFL tax return must be calculated according to the new rules, that is, select the largest amount that will be taxed from the following two:

• the price of the purchase and sale agreement under which the real estate was transferred;
• cadastral value as of January 1 of the year in which the transaction was made, multiplied by a coefficient of 0.7.

Results

The income tax return is submitted within the deadlines established by law for reporting business periods (the specific deadline depends on the tax payment scheme), and within one deadline - for the year (until March 28 of the next year). The timing of tax payment also correlates with the scheme for calculating it. They may vary by reporting period, but are the same (falling on March 28 of the following year) when paying tax for the year.

You can learn more about the specifics of income tax from the materials in the following sections:

• “Income tax rate in 2021 - 2021”;
• “Who is the tax agent for income tax?”

Sources: Tax Code of the Russian Federation
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When is tax deferment and installment payment possible?

The deadline for paying taxes by individuals may be missed for good reasons - if there are grounds for obtaining a deferment. Deferment (installment plan) is provided for a period of up to 1 year at the request of the taxpayer on one of the grounds of clause 2 of Art. 64 of the Tax Code of the Russian Federation, and he must not only confirm his financial situation, which does not allow him to pay the required amount, but also that he will have the opportunity to do this during the period of deferment or installment plan. An individual may request deferment and installment payment of tax on the following grounds:

• causing damage to the taxpayer by force majeure circumstances, which is confirmed by a conclusion on the fact of the occurrence of these circumstances and a damage assessment report, which are provided by local authorities or the Ministry of Emergency Situations;
• property situation in which it is impossible to pay the entire amount of tax at once (information is provided about the citizen’s movable and immovable property, except for property that cannot be foreclosed on).

If the deferment or installment payment of tax is due to force majeure circumstances, interest is not accrued on the amount of the debt, and on the second - interest is accrued in the amount of 1/2 of the refinancing rate of the Central Bank of the Russian Federation in force during the period of deferment or installment plan. The laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities may establish other grounds and conditions for granting deferment and installment plans for the payment of taxes, penalties and fines.

Tax notices

The procedure and timing for paying taxes differs depending on the status of the person. Legal entities are required to independently calculate the amount of deductions, which will depend on the taxation system chosen when registering the enterprise. Individuals are relieved of this obligation, and all payments must be made on the basis of tax notices sent by mail. The amount is calculated based on data submitted either by the citizen himself or by government services and bodies.

Tax notices are an official decision that contains the following information:

• calculation of the tax base;
• tax rate;
• amount to be transferred;
• deadlines for paying taxes by individuals in 2021.

In other words, all the data necessary for the transfer with an explanation of the charges is indicated in the document, and the taxpayer only needs to transfer the specified amount. Tax notices are sent to citizens for several types of fees:

• transport tax;
• land tax;
• property tax for individuals.

In some cases, the responsibility to inform regulatory authorities about the availability of real estate or a car falls on the owner. This must be done when tax notices for the reporting period have not been received. The deadline for receiving a decision should not be less than one month before the final date for tax payment. In some cases, it is possible to defer and installment payment of tax, which will be discussed below.

Responsibility for missing tax payment deadlines

Missing the deadline for filing a personal income tax return is punishable by a fine of 5% of the tax amount for each full or partial month from the day on which it should have been filed, but within 30% of the specified amount and not less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation ). Failure to pay taxes on time will result in a fine under Art. 122 of the Tax Code of the Russian Federation - 20% of the unpaid tax amount, and 40% if the act was committed intentionally. For late payment of tax, there is also an obligation to pay a penalty in the amount of 1/300 of the refinancing rate (key rate) of the Central Bank of the Russian Federation, accrued for each calendar day of delay, starting from the day following the day on which it should have been paid.

In the constituent entities of the Russian Federation, where the tax base for the property tax of individuals is determined by the cadastral value, a law may be adopted according to which, for the amount of tax arrears for the period 2015, a penalty will be charged starting from May 1, 2021 (clause 4.1 of Article 75 of the Tax Code RF).

Based on materials from “Online Legal Consultation”

Advance payments and total amount for 2021: payment deadline

Organizations and individual entrepreneurs during 2021, based on the results of reporting periods, were required to transfer advance payments to the budget. Advance payments for the single tax in 2021 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation). Based on the results of the past 2021, it is necessary to pay a single “simplified” tax to the budget for the entire year. However, for the transfer of “simplified” tax for 2021, tax legislation provides for different payment deadlines. In general, legal entities are required to pay annual tax according to the simplified tax system no later than March 31, and individual entrepreneurs - no later than April 30 of the following year. However, March 31, 2018 is a Saturday, and April 30 is a non-working Monday. Therefore, the deadlines for paying the simplified tax system for 2021 are as follows:

If the deadline for paying an advance payment or tax falls on a weekend or non-working holiday. Then the single tax or advance payment can be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This principle fully applies to the “simplified” tax and advances on it.

From November 30, 2021, any other person can pay a single tax for a taxpayer: an organization, an entrepreneur or a person who is not engaged in business (paragraph 4, paragraph 1, article 45 of the Tax Code of the Russian Federation). In this case, the conditions under which the tax will be considered paid are the same. The person who transfers the tax for the taxpayer must submit a correctly executed payment slip to the bank, and he must have sufficient funds in his account.

The payment day is the day when the taxpayer submits to the bank a payment order for the transfer of a single tax from his current (personal) account to the account of the Treasury of Russia. In this case, it is important that there is enough money in the account for payment (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543, dated June 21, 2010 No. 03-02-07/1-287).

Filling out a profit declaration 2021

The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting with the annual reporting for 2021 and throughout 2021.

This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, which respectively disclose income and expenses - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of a completed zero profit declaration for 2021 as a whole or interim reporting periods.

Other declarations presented in the form section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.

It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.

In general, all information containing the rules for filling out the 2021 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.

Deduction for “six hundred parts”

Since 2021, pensioners, veterans, disabled people and some other categories of citizens (the full list is indicated in paragraph 5 of Article 391 of the Tax Code of the Russian Federation) have received the right to a deduction when calculating land tax. In their case, the tax amount is reduced by the cadastral value of 600 square meters for one land plot, regardless of the category of land. If the plot is 6 acres or less, you do not need to pay tax; if it exceeds 6 acres, it will be calculated for the remaining area. A person who has two or more plots can choose the one for which the deduction will apply and send a notification about this to any tax office before November 1. By default, the deduction will be applied automatically to the single parcel with the highest tax amount.

To receive a deduction, you need to submit a statement to the tax office stating that you are eligible for the benefit. The application form is posted on the website nalog.ru. If you have previously reported your right to benefits on other property taxes, you do not need to write an application.