Taxes quite often cause a lot of problems to the population of the Russian Federation. Today we have to find out how the property tax is paid. Who should transfer part of their money for existing property? What should the entire population of the country know? How and in what time frame is it necessary to meet the payment of debt? All this will be described later. In fact, everything is not as difficult as it seems. Enough to study the tax rules prevailing in the country.
Individual taxpayers
The first thing to remember is that not all citizens face property taxes. These fees are set only from those who own this or that real estate.
The property tax of an individual will be paid under the following conditions:
- the property belongs wholly or partially to the citizen;
- property is not used for profit.
Accordingly, if a person has a share or a whole property, he must pay annually for it. This is a normal occurrence. Persons without property are exempted from the payment of the fee in full.
Deposit Dates
And what is the deadline for paying taxes on property of individuals? By what date of each year should citizens transfer funds to the state treasury?
Residents of the Russian Federation will be able to find answers to these questions in a tax receipt. It indicates the deadline for payment. However, there are generally accepted rules that restrict taxes. What is this about?
To date, payment of property tax for individuals should be made no later than October 1. Otherwise, the citizen will begin to be credited. Then, in addition to paying the main tax, you have to close penalties. This is not the best phenomenon.
Based on the foregoing, we can conclude that tax notifications should be sent to the population no later than September 1. According to the law, the Federal Tax Service must inform the public about the need to pay taxes at least one month before the deadline for depositing funds into the treasury.
Limitation period
Sometimes citizens mistakenly or purposefully do not pay property taxes. Doing so is not recommended. After all, tax evasion is a crime. 
If property tax payment did not take place in a given year, in the new tax period a citizen will receive a receipt for several years at once. The statute of limitations of tax collections is 36 months. This means that the Federal Tax Service may demand money from a citizen for the last 3 years of delay. And nothing more.
Objects defined as property
There are a lot of taxes in Russia. Not all property of citizens is described as property. For example, vehicles are not included here. There is a separate tax for them - transport.
The following real estate items are subject to property payments:
- rooms;
- at home (including dachas suitable for living);
- apartments;
- economic buildings up to 50 m2;
- premises used for creative or cultural activities (including museums);
- garages;
- space for cars.
For the rest of the property, as a rule, other taxes exist. A citizen who does not have any of these real estate objects does not face the payment being studied.
Privileges
The deadline for paying property tax for ordinary people is now clear. Who is the payer of these contributions - too. But you should pay attention to the fact that citizens of the Russian Federation are sometimes exempted from taxes. What benefits can I get?
Firstly, some individuals either receive a discount on property tax, or, as already mentioned, are completely exempt from payment. These people usually include:
- disabled people (with the exception of 3 groups);
- retirees (regardless of their employment);
- all war veterans;
- heroes of the country (including the USSR);
- Knights of the Order of Glory;
- victims of Chernobyl and the Lighthouse;
- retired soldiers (with a length of service of at least 20 years);
- families of military personnel who have lost the bread-winner (sole);
- husbands and wives of the military, who died during execution;
- people involved in creative activities.
Large families in some regions are fully or partially exempt from property taxes. For more accurate information, you must contact the FTS directly.
Organizations and property
All of these features are relevant for individuals. But in Russia, property taxes are also paid by organizations. It should be noted that the procedure and principles for depositing funds will differ.
To pay taxes on property of organizations, one of the following conditions must be met:
- the company owns one or another object;
- the property is in trust with the organization;
- the firm temporarily owns the property.
In all these situations, property tax is paid. But what you need to know about this process? How does it differ from the reckoning of individuals with the state?
Settlement Frequency
Payment of property tax of legal entities (organizations) occurs quite often. Information on property is transferred to the tax authorities once a quarter. And for the current period. Payments are called upfront payments. The last payment for property for the last year is made before the due date in the new calendar year.
Accordingly, the frequency of deductions is quarterly. Personal property tax is paid once a year, this is a single payment. Quarterly payment in this case is not possible.
Terms of payment of tax on property of organizations
Special attention is paid to the timing of the transfer of money for property of legal entities and organizations. In the case of ordinary citizens, everything is clear - the country has uniform deadlines for transferring money to the state treasury. But if we are talking about the property of organizations, you have to find out how much upfront payments are made.
The thing is that this issue is being resolved at the regional level. Typically, the deadline for paying property tax is 1 month after the end of a quarter. In some regions - 35 days (Leningrad region, Samara).
The minimum advance payment period is 5 days (Chelyabinsk) or 10 days (Nizhny Novgorod region) after the end of the quarter. In some cities, a delay is not set at all. In such regions, it is necessary to transfer money for the property of organizations by the end of the quarter. For example, if we are talking about organizations of St. Petersburg or Novosibirsk.
Legal entities
The deadline for paying property tax for legal entities for a given year (we are talking about the final payment) is different. It directly depends on the region of registration of the company. Therefore, it is necessary to clarify this issue in each city separately.
Payment of property tax (2017) for legal entities is usually possible until March 30. For example, such rules apply in St. Petersburg, Moscow, Crimea. In addition, in some regions (Krasnodar, Nizhny Novgorod Region, Rostov), money for property of legal entities must be paid before April 9.
Settlement with the state is allowed until 10.04 (Samara, Chelyabinsk, Tyumen) or until April 5 (Tatarstan). This is quite normal. Such ambiguity to deliver to legal entities is a lot of problems. It is recommended to contact the Federal Tax Service in order to know the exact date of payment of property tax in a particular case. Only in this way will it be possible to miscalculate with payments.
Beneficiary organizations
Today, some legal entities and organizations may be exempt from property tax fees. But this is a huge exception. The bulk of the companies must pay for the property that they dispose of.
So, to beneficiaries usually include:
- religious associations;
- firms serving the disabled;
- 80% companies with disabilities;
- organizers of the Olympic and Paralympic Games;
- FIFA (and its subsidiaries);
- national football associations.
This issue is best resolved with the Federal Tax Service in each specific city. As already mentioned, the bulk of legal entities and organizations must fully pay for their property.
Debt check
And how can one check the property tax debt in one case or another? To do this is not as difficult as it seems. Modern organizations and citizens can easily solve this issue.
To find out if property tax has been paid, the following verification methods are offered:
- a call or a personal visit to the Federal Tax Service;
- use of the site nalog.ru;
- debt search through the bailiff's website;
- use of the service "State services" (including its free informing of citizens about taxes);
- appeal to Internet banking (such as Sberbank Online);
- work with electronic wallets;
- debt search through third-party Internet services (for example, "Payment of State Services" is ideal for the population).
As a rule, in order to search for information about debt, the taxpayer TIN, the name of the organization (or the surname, name, patronymic of the citizen), as well as the region of registration / residence are required. There is nothing difficult or special about this.
Typically, the check is reduced to the following actions:
- Registration on the service.
- Authorization on the selected site.
- Selection of the column "Search for tax arrears".
- Entering taxpayer data.
- Search (for example, by TIN).
- Studying the information received.
In the case of applying to the Federal Tax Service, you just need to contact the employees with the appropriate request. The applicant must have an identity card, documents on registration of the company (if any) and papers indicating ownership of the property.
About payment
And how is property tax paid? For example, for individuals. Companies and legal entities most often use bank transfers. And the population is trying to pay with all available methods.
The deadline for paying taxes on property of individuals is known. To make the necessary amount in the treasury of the state, you must use one of the following methods:
- pay a receipt through the terminal at the Federal Tax Service;
- use the portal "State Services";
- make money by bank transfer (from the card) through the "Taxpayer Personal Account";
- pay via electronic wallet;
- apply with a receipt for payment to the cashier of any bank;
- use an ATM or payment terminal at the bank;
- Internet banking;
- make money by working with the service "Payment of public services".
How to pay? Everyone decides for himself. The main thing is to keep all receipts and receipts for payment. The required function is located in the sections of the "Federal Tax Service" - "Tax Search / Pay Tax". The terms of payment of property tax for the year are now also clear.