Russian citizens, as well as organizations, may become subject to property tax. The corresponding payment involves the transfer of funds to the state budget at different times and on specific conditions - depending on the status of a particular payer, type of property and its characteristics. Calculus and tax payment the ownership of citizens and organizations is governed by various provisions of the law - at the federal or regional level. What are the specifics of payments for property that are subject to transfer to the budget of the Russian Federation by individuals and legal entities? What regulatory acts establish the deadlines for citizens and organizations to fulfill their respective obligations?
Property Tax Overview
Property tax under the laws of the Russian Federation is paid by both individuals and legal entities. It is charged on the basis that the company or citizen owns one or another property.
In particular, individuals become the payers of the tax in question if they own: a residential building, an apartment or a room, a garage, a parking space, a complex of single-purpose immovable objects, another building, structure or structure, construction in progress. In addition, the legislation of the Russian Federation establishes the rules by which buildings located in summer cottages are included in the tax base for payments for individuals. At the same time, the structure of taxable property does not include areas that relate to common property within multi-apartment residential buildings.
Regarding legal entities, the objects of taxation for them can be not only real estate, but also movable property, including that which is temporarily used by the company, in trust or obtained under the concession. It is important that the object is taken into account on the balance sheet of the organization and be included in the structure of fixed assets taking into account the provisions of the legislation and local legal acts governing the procedure for accounting in the company. Foreign companies operating in the Russian Federation through representative offices, or possessing property in Russia, or received in the manner of concession agreements, may also be payers of property tax for legal entities.
Principles for calculating obligations such as corporate property tax, the timing of its payment to the budget differs significantly from those that characterize the corresponding obligation of citizens to the state. Let us consider in more detail what determines the urgency of transferring the payment in question to the budget of the Russian Federation.
How is the deadline for transferring tax on property of individuals determined?
The deadline for paying property tax on individuals is determined by the provisions of the Tax Code - in accordance with them, the payment in question must be transferred to the budget of the Russian Federation by December 1 of the year, which goes for the one for which the tax is calculated. At the same time, if December 1 falls on a non-working day, the period is extended to the nearest workday.
A citizen needs to fulfill an obligation to pay property tax on time only if he has received a notification from the Federal Tax Service. Moreover, the tax inspectorate should send this document to the payer one month before the deadline for making the payment to the budget. If the corresponding notification is sent later, the deadline for paying property tax will be 30 days from the moment the payer receives the document. In this case, the citizen will receive the right not to pay interest for late payment regarding December 1 or the next workday.
Even if the tax notice did not arrive at the Federal Tax Service, the payer must contact the agency for more information. The fact is that the Federal Tax Service may not have information about taxable property. Citizens are required to report its presence by virtue of the requirements of the Tax Code of the Russian Federation. If it turns out that there is information about taxable property at the Federal Tax Service, and a notification has not been sent to a person due to a small amount of tax or other legal grounds, you do not need to make a payment to the budget. But the payer needs to wait for a new notice - next year.
Note that theoretically, the Federal Tax Service can send a document with the amount of tax for 3 years - the legislation of the Russian Federation gives the tax service this right. In this case, the deadline for payment of property tax for the last year of 3 according to the document is December 1. For 2 other years - 30 days from the date of receipt of the notification, unless otherwise specified in a document from the Federal Tax Service.
The taxpayer can also receive from the FTS a document on additional tax assessment. He can be sent to the citizen within 3 years after the reporting period for the relevant payment. It is possible that the tax was not accrued due to the fact that it applied a privilege or deduction provided for by the legislation of the Russian Federation, and the taxpayer is not aware of this. In any case, this issue must be resolved by contacting the Federal Tax Service. It is advisable to bring with you documents of title - such as, for example, a certificate of ownership of real estate.
The deadline for paying property tax upon notification of additional charge is 30 days from the date of receipt of the document, unless otherwise specified in it.
What information in the tax notice need to be verified?
It will be useful for a citizen who received a notification from the Federal Tax Service about the payment of the tax in question to check the document for the correctness of the numbers reflected in it, as well as information about the property. If the amount of payment recorded in the source clearly does not correspond to the actual value of the property and its characteristics, you should contact the Federal Tax Service for additional comments regarding the calculation of tax.
What will happen if tax is not paid on time?
We consider such an aspect as possible sanctions for non-payment of the payment in question to the budget of the Russian Federation. If the deadline for payment of property tax for individuals is not met by the taxpayer - later he will have to transfer this payment increased by the amount of penalties. They are calculated based on the established refinancing rate of the Central Bank of the Russian Federation. Penalties are accrued for each day of delay in tax payment.
In addition, the FTS is entitled to impose a fine on the payer for non-payment of the tax in question. Its value is 20% of the total debt to the budget. The Federal Tax Service may increase the fine to 40% if it proves that the taxpayer has violated the terms of payment of property tax physical. persons intentionally. Having accrued a fine, in some cases - with a fine, the Federal Tax Service sends the citizen a request to transfer arrears to the budget.
In general, a person must pay off the debt within 8 days from the receipt of the letter from the tax. But the Federal Tax Service may increase the maturity of arrears. If a citizen does not transfer the payment in accordance with the document to the budget, the tax authority will have the right to initiate debt collection in court. In this case, as a rule, the mechanism of a court order is used, in which the presence of the taxpayer himself is not necessary at the hearing. A person can be informed about the court session only upon the issuance of the order. Therefore, just in case, even in the absence of tax notifications from the Federal Tax Service, it is useful for a citizen to check through various online services, such as, for example, the taxpayer’s personal account on the website of the Federal Tax Service, for property tax debts.
Can I defer payment of property tax?
It is noteworthy that the deadline for paying property tax on individuals can be increased at the request of a citizen. For this, the legislation of the Russian Federation provides for a number of procedures.
A citizen who does not have the financial capabilities to transfer property tax on time can apply to the Federal Tax Service with a request to defer payment or arrange its installment plan. The tax authority is required by law to consider this application. When applying to the Federal Tax Service, a citizen must be ready to provide, firstly, evidence that he is not able to pay the tax on time, and secondly, documents confirming in the future he will have the resources to transfer the corresponding payment to the budget of the Russian Federation.
Corporate property tax: features of payment
So, we examined how the deadline for paying property tax on individuals is determined. However, real estate - the object of taxation - may be owned by legal entities. They are also required to transfer payment to the budget of the Russian Federation for it.
How is the deadline for paying property tax for legal entities determined? The main feature of payment for real estate of legal entities is that its transfer to the budget is largely regulated by regional legislation. What is this expressed in?
In particular, in the fact that the procedure under which the state property tax is transferred to the state, the timing of payment of its amounts is established in the legal acts of the constituent entities of the Russian Federation. Another caveat - in the general case, taxpayers who have real estate pay advance payments to the budget, however, regional regulations may establish other standards for fulfilling the corresponding obligation.
As for federal norms, they directly regulate the calculation of the amount of payment, as well as the features of calculating their values in the case when it comes to paying tax on property that is on the balance sheet of the company. Some features are established by the legislation of the Russian Federation for real estate included in the Unified Gas Supply System - in this case, a significant part of the regulatory standards is fixed, again, taking into account the regional specificity of the activities of enterprises that own the corresponding objects.
If the owner of the taxable property is a foreign company with a representative office in the Russian Federation, then the tax in question is paid by this entity at the place of registration of the objects with the Federal Tax Service. In some cases, property tax is paid by legal entities based on the location of an object. There are a number of other important aspects of the fulfillment by legal entities with real estate of obligations to the state. Not only the timing of the payment of property tax matters. The year for which the corresponding payment is transferred to the budget is the reporting year, and as a result, the taxpayer must send a declaration to the Federal Tax Service. In addition, a similar document is sent to the Federal Tax Service at the end of each quarter.
Firms that are subject to the payment of the tax in question must send declarations to the territorial offices of the Federal Tax Service based on the location of the unit or a specific property. The FTS should also be informed about how the firm takes into account various indicators that characterize the subject of such an obligation as the tax in question. The deadlines for advance payments must be met by the company, and the declaration is also submitted on time.
Regional examples
So, the procedure for introducing the tax in question to the budget of the Russian Federation for legal entities is regulated, as we noted above, by the legislation of the constituent entities of the Russian Federation. Let us examine for example some regulatory acts of the corresponding type. So, you can pay attention to the provisions of the law of the Rostov region No. 43-3C, adopted on November 27, 2003. It states, in particular, that advance payments must be paid by legal entities within 5 days from the date corresponding to the date of submission of the calculation for advance transfers. At the same time, payments on advance payments must be provided within 30 days after the end of the reporting period - 1 quarter, 6 months and 9 months.
It turns out that the deadline for paying property tax for an enterprise in the Rostov Region is set quarterly. Until April 5, you need to transfer the corresponding payment to the budget for the 1st quarter, until July 5 - for 6 months, until October 5 - for 9 months of the current calendar year.
According to the results of the entire tax period, enterprises of the Rostov Region transfer the payment in question within 10 days from the date of submission of the declaration to the Federal Tax Service. The corresponding document must be sent to the tax service before March 30 of the year, which follows the past tax period. It is worth noting that in different regions of the Russian Federation the rules governing the payment and reporting of the payment in question may vary. It depends on the priorities of regional authorities in budget policy, on the role that, in their opinion, the property tax plays, the timing of payment. The Moscow region, for example, may have some priorities, Rostov - others.
Sometimes in regional laws, the rules governing the tax in question (property of legal entities), the deadline for payment of this obligation, are close to federal ones. So, in the law of Moscow No. 64, adopted on November 5, 2003, the same norms are fixed as in the provisions of the Tax Code of the Russian Federation on some key elements of the payment in question. In particular, the statute of limitations for the payment of property taxes, as well as advance payments in the Moscow legal act are the same as fixed in the norms of the main federal source of law. But in other constituent entities of the Russian Federation, other standards may be established.
Features of the calculation of tax on property of legal entities
So, we examined what the deadline for paying property tax for legal entities and citizens is established by the legislation of the Russian Federation - at the federal or regional level. It will be useful to study the main features of calculating the corresponding payments. Let's start by looking at the specifics of tax for legal entities. The amount of payment that must be transferred to the budget at the end of the year is calculated as the difference between:
- the amount of tax that is calculated based on the results of the tax period and corresponds to the product of the rate and base that are determined for a particular tax period;
- the amount of advance transfers to the budget during the year.
If the company has separate divisions with an independent balance sheet, then the tax, as well as advances on it, are paid to the budget based on the location of the relevant structures of the organization, if they own property as an object on a separate balance sheet. If the property is not located on the territory of the taxpayer or its unit, then the tax and advances on it are calculated on the basis of the norms established in the subject of the Russian Federation, where the relevant objects are located.
Features of the calculation of property tax on individuals
Above, we studied how the deadline for paying property tax on individuals is determined. Consider now the features of its calculus. The main thing that you should pay attention to is the calculation of the relevant payments using indicators of both inventory and cadastral values.
The formula for calculating real estate tax is determined on the basis of indicators, some of which are determined at the level of federal legislation, the rest - by regional regulatory acts. The first indicators include, for example, the coefficient-deflator. The second - the amount of tax deductions, as well as rates. Calculation formula property tax individuals - rather complicated, and the calculation is carried out by specialists of the Federal Tax Service. Citizens themselves are generally not obligated to use it - but they must, as we noted above, make sure that the Federal Tax Service has all the information necessary for calculating the tax.
But if there is a desire, the calculations of the Federal Tax Service can be double-checked. To do this, you need:
- determine the size of the inventory and cadastral tax database;
- find out the rate established by the legislation of the subject of the Russian Federation;
- apply the formula for calculating real estate tax recorded in the Tax Code.
The most important indicator when calculating the payment in question is the area of the apartment. In the process of calculating tax, it can be reduced by the amount of the deduction, also established by the provisions of the Tax Code. In addition, it makes sense to familiarize yourself with the norms of the Tax Code of the Russian Federation that establish the benefits for the tax in question - perhaps the taxpayer is entitled to apply them.
Summary
So, we examined the specifics of payments for real estate ownership by individuals and legal entities, then, in which legislative acts rates are fixed, the timing of tax payments. Property that is subject to taxation should be in the registers of the Federal Tax Service. If it belongs to a legal entity, the relevant company must provide tax payments to the Federal Tax Service on its own.
Citizens, in turn, simply inform the tax service about the availability of real estate - all the necessary calculations are made by the Federal Tax Service, and upon the completion of the relevant work, it sends notifications to the property owners about the need to transfer the payment to the budget. Terms of payment of property tax physical. persons identified at the level of federal law.
With regard to payments to legal entities - the relevant standards can be recorded in regional regulations. The tax on property of legal entities can be calculated not only on real estate, but also on movable property. In this case, only those objects that are put on the balance sheet of the company and are taken into account in accounting are taken into account.
Thus, the principles of calculating the property tax of individuals and legal entities are significantly different. The calculation of the relevant payments is governed by different rules of law. But if you have questions about the calculation of a tax, you can always seek advice from the Federal Tax Service of the Russian Federation.
