You are obliged to inform the tax service about it yourself!

This rule came into effect at the beginning of 2015. Do you own an apartment, room, car or other property for which you must pay tax? Have you not received a tax payment notice from the tax office? This means you must write the application yourself. Next, you need to take it to the tax office at your place of registration, or send it via telecommunication channels. You can download a sample application on our website:

Along with the application, you must provide the tax service with documents confirming your right to real estate. Or documents confirming the registration of vehicles, if we are talking, for example, about a car.

The taxpayer must report information about property subject to taxation to the tax authorities only once. After receiving information from the taxpayer, the tax authority is obliged to check this data with the relevant registration authorities (Rosreestr, State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia, etc.). If information about the rights to property and transport is not confirmed by the registration authority, the tax authority will notify the taxpayer about this.

IMPORTANT

Provide the tax authorities with information about the real estate or vehicle you own. In this case, the tax will be calculated not from the moment of registration of ownership of such property, but from the year in which information about the property was provided to the tax authorities.

If the tax service receives information about such property from the registration authorities, then the tax will be calculated from the moment ownership of real estate or vehicles arises. The only limitation in this case will be a statute of limitations of three years.

EXAMPLE: Mikhail Vladimirovich Sergeev purchased an apartment as his personal property in 2010. Information to the tax authorities about the existing apartment owned by Sergeev M.V. received from Rosreestr only in 2016. Thus, Sergeev M.V. will be required to pay property taxes for 2013, 2014 and 2015. If Sergeev M.V. independently notified the tax office about the real estate he owned, for example, in 2015, then he would not have to pay tax for 2013

If you have received a tax notice at least once about paying tax on your property or car (motorcycle, etc.), then there is no need to report them to the tax service.

Notifications on selected objects of taxation are a document with the help of which individuals (citizens of the Russian Federation) have the opportunity to exempt one of the types of their real estate from taxation.

FILES

Document role

Many people own several real estate properties - an apartment, a room, a country house, a cottage, a garage, etc. For each of them, they are obliged to pay annual property tax for individuals, even when the object is not fully owned, but in shared ownership. Thus, the amount required to pay the tax levy for all premises, buildings and structures may be quite large.

To solve this problem, legislators came up with a benefit: they allowed taxpayers to choose one of the properties that would be exempt from taxation. True, this relaxation is not available to all citizens, but to representatives of only certain groups.

A potential beneficiary can notify the tax service of his choice by filling out the appropriate notification.

Who is eligible for the benefit?

The list of citizens entitled to exemption from property tax on one of the real estate objects is defined in the legislation - in Article 407 of the Tax Code of the Russian Federation. This includes:

• military personnel;
• war veterans and members of their families;
• persons with disabilities;
• pensioners;
• "Chernobyl";
• as well as those people whose area of ​​each real estate property does not exceed 50 sq.m. etc.

A complete list of beneficiaries can be found in the above article of the Tax Code of Russia.

Some nuances of the benefit

All real estate objects are divided into categories. In this case, a taxpayer, having owned property from one category (for example, two garages), receives the right to tax exemption for only one of them.

But if real estate objects are in different categories (for example, a garage and an apartment), then the benefit can be extended to both objects.

The taxpayer himself chooses which real estate he would like to exempt from taxation and notifies the tax service about this.

How to send a notification

To transmit notifications about selected tax objects to tax authorities, you can choose one of several methods:

1. The simplest, fastest and most reliable way is to bring the completed form to the tax office in person and hand it over to the inspector.
2. It is allowed to transfer a document with a trusted person, but only on the condition that he has a notarized power of attorney in his hands.
3. Sending a notification by registered mail with return receipt requested via Russian Post is more time-consuming, but it guarantees that the addressee will receive the message.

Can there be a refusal to accept a notification?

In some cases, tax inspectors may refuse to accept a notification. The list of reasons for refusal is not that long:

• incorrectly completed form;
• lack of original documents confirming the right to tax exemption;
• low quality copies.

In such situations, after eliminating the violation, the notification can be sent to the tax service again.

Features of filling out a notification

The form of notification of selected tax objects has a standard unified form that is mandatory for use.

When filling it out, you should follow a few simple rules.

You can enter information into the form either in printed form on a computer or by hand (but only with a ballpoint pen of any dark color). Words must be written in capital letters, legibly and clearly.

No blots, errors, or inaccuracies in the form are acceptable, and if an incident does occur, there is no need to make a correction; it is better to fill out a new form.

Also, you should not include unverified or knowingly false information in the notification - if such facts are revealed, sanctions may follow from the tax authorities.

How to fill out a notification

If you need to submit an application to the tax service about selected taxable items, we recommend that you review a sample of how to fill it out and act in accordance with the instructions below.

At the very top of the document, indicate:

• Taxpayer INN;
• page numbering;
• territorial tax authority code;
• personal data about the taxpayer: last name, first name, patronymic, date and place of birth.

• information from the identity document (its type must be indicated in the form of a code - there is a hint next to the cells): series, number, date, place of issue;
• information about residence (only at the beginning the code also indicates the territory of residence - the Russian Federation or another state): postal code, subject of Russia (region, republic, territory - with the exception of Moscow, St. Petersburg and Sevastopol, which are themselves subjects), city, street, house, apartment;
• contact telephone number for communication;
• number of sheets in the notification.

The last part of this sheet consists of two sections:

• in the right section the taxpayer puts his signature, which thus certifies that all the data entered in the form is accurate. Information about the authorized person is also included here if the document is submitted not by the taxpayer himself, but by his representative.
• The left side of the form is filled out by a tax employee.

The second page of the notice concerns the property for which the tax benefit will apply. Here they are written in order:

• TIN, page number, surname, initials of the taxpayer;
• data about the selected object: its type (residential building, apartment, room, garage, etc.);
• start date of application of the benefit;
• type of number (cadastral, inventory, conditional) and the number itself.

Once all the necessary information has been provided, the form must be signed.

The procedure for filling out the form “Notification on the availability of property and (or) vehicles recognized as objects of taxation for the relevant taxes paid by individuals”

I. General provisions

1. This Procedure for filling out the form “Notification on the availability of real estate and (or) vehicles recognized as objects of taxation for the relevant taxes paid by individuals” (hereinafter referred to as the Message) was developed in accordance with paragraphs 21 and 7 of Article 23 of the Tax Code Russian Federation(hereinafter referred to as the Code).

2. The message is filled out by individual taxpayers in the event of non-receipt of tax notices and non-payment of taxes in relation to real estate and (or) vehicles for the period of ownership.

The message is not filled out for objects in respect of which an individual received a tax notice of payment of tax or did not receive a tax notice in connection with the provision of a tax benefit.

3. When filling out a Message on paper, a Message form with a two-dimensional barcode can be used.

4. The Message includes:

1) title page;

2) section 1 “Information about real estate objects” (hereinafter -
Section 1);

3) section 2 “Information about vehicles” (hereinafter referred to as Section 2).

II. General requirements for filling out the Message form

5. The pages of the Message are numbered consecutively, starting with the title page (page 001). The serial number of the page is indicated in the “Page” field. from left to right, starting from the first (left) familiarity. For example, “001” is indicated for the first page, “010” is indicated for the tenth page.

6. The message must be filled out handwritten in black or blue ink or using the appropriate one in one copy.

It is not allowed to correct errors using a corrective or other similar means, double-sided printing of a document on paper, or fastening sheets of documents that lead to damage to the paper.

Each indicator corresponds to one field, consisting of a certain number of familiarities. Each field contains only one indicator.

The exception is for indicators where one of the values ​​is date.

The date has three fields: day, month and year, separated by "." (dot). Example of filling in the date: 02/01/2015.

7. Features of the handwritten method of filling out the Message:

1) filling the fields with the values ​​of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity;

2) text fields are filled in in capital block letters;

3) if there is no data to fill out the indicator, a dash is entered.

In this case, the dash is a straight line drawn in the middle of the familiarity along the entire length of the indicator or along the right side of the indicator if it is not completely filled out.

8. When printing the Message form on a printer, filled out using the appropriate software, it is allowed that there is no framing of familiar places and dashes for empty familiar places; the location and size of indicator value zones should not change. Signs must be printed in Courier New font with a height of 16-18 points.

III. Procedure for filling out the title page of the Message

9. The title page of the Message is filled out by the taxpayer, with the exception of the section “To be filled out by a tax authority employee.”

10. In the “TIN” field indicate identification number taxpayer- individual(hereinafter the TIN is indicated if available).

11. The code of the tax authority to which the Message is submitted is filled in according to the documents on registration with the tax authority at the place of residence or at the location of real estate and (or) vehicles.

12. The “as of” field indicates the date (day, month, year) as of which the Message is submitted.

13. Information about the taxpayer shall indicate: last name, first name, patronymic (hereinafter the patronymic is indicated if available) of the individual in full, without abbreviations, date of birth, place of birth in accordance with the taxpayer’s identity document.

14. Information about the identification document shall indicate: code of the type of document (for example, 21 - passport of a citizen of the Russian Federation), in accordance with the reference book “Codes of types of documents proving the identity of a taxpayer” in accordance with Appendix No. 1 to this Procedure, its series and number, date of issue, who issued it.

15. In the field “Address of the place of residence (place of stay) of the taxpayer,” code “1” is indicated if the place of residence of the individual is in the Russian Federation, or code “2” if the place of residence of the individual is in the Russian Federation (if there is no place of residence in the Russian Federation Federation).

Information about the address of the taxpayer’s place of residence (place of stay) shall indicate: postal code, name and code of the subject of the Russian Federation, district, city, locality(village, settlement, etc.), street (avenue, etc.), house (property) number, building (building) number, apartment number - based on an entry in a passport or other document (if the Message indicates something other than a passport taxpayer identification document) confirming the registration of an individual at the place of residence or place of stay in the Russian Federation (if there is no place of residence in the Russian Federation).

The digital code of the subject of the Russian Federation is indicated in accordance with the directory “Subjects of the Russian Federation” in accordance with Appendix No. 2 to this Procedure.

16. In the field “Residence address outside the Russian Federation”, indicate the address of the place of residence outside the territory of the Russian Federation in the absence of foreign citizen or a stateless person with a place of residence (place of stay) in the Russian Federation.

17. In the “Contact telephone number” field, the telephone number of the taxpayer or his representative with the country telephone code (for individuals whose place of residence is outside the Russian Federation) and other telephone codes required to provide telephone communication are indicated. Phone numbers are indicated without spaces or dashes. One cell is allocated for each bracket and sign.

18. The line “The message was compiled on” indicates the total number of pages on which the message was compiled, as well as the number of sheets of supporting documents (copies), including documents or copies thereof confirming the authority of the taxpayer’s representative (if the message was submitted by a representative of the taxpayer), attached to Message.

19. In the field “I confirm the accuracy and completeness of the information specified in this message” the following is indicated:

code “1” - if the taxpayer confirms the accuracy and completeness of the information in the Message;

code “2” - in case of confirmation of the accuracy and completeness of the information in the Message by a representative of the taxpayer;

when submitting a Message by a taxpayer-individual, the signature of the individual and the date of signing of the Message are affixed in the place reserved for signature;

when submitting a Message by a representative of the taxpayer, in the line “last name, first name, patronymic of an individual (official of an organization) - a representative of the taxpayer,” the full last name, first name, patronymic of an individual - representative of a taxpayer (last name, first name, patronymic of an official of an organization, if this organization is a representative of the taxpayer). The signature of the person confirming the accuracy and completeness of the information specified in the Message and the date of signing are affixed;

The line “Name of the document confirming the authority of the representative” indicates the type of document confirming the authority of the taxpayer’s representative.

IV. The procedure for filling out Section 1 “Information about objects

real estate"

20. Section 1 is filled out by the taxpayer for each piece of real estate (land plot, residential building, apartment, room, garage (parking space), other premises, building, structure), lifelong inheritable possession, and (or) permanent (perpetual) use which arose for the taxpayer in accordance with.

21. If a taxpayer has more than one piece of real estate, Section 1 must be filled out for each piece separately.

22. When filling out Section 1, indicate the TIN, surname and initials of the first and patronymic of the individual taxpayer.

23. The indicators in Section 1 are filled out on the basis of title documents.

For an object of real estate, the right to which is not registered in the Unified State Register of Rights to Real Estate and Transactions with It, Section 1 is filled out on the basis of a document issued before the creation of justice institutions for registration of rights in accordance with the Federal Law -FZ “On State Registration of Rights on real estate and transactions with it" (Collected Legislation of the Russian Federation, 1997, No. 30, Art. 3594; 2014, No. 30, Art. 4225), in relation to:

Individuals pay transport and land tax (with the exception of tax on land plots used or intended for use in business activities), as well as property tax on the basis of notifications sent by the tax authority (clause 3 of article 363, clause 4 of article 397, clause 2 of article 409 of the Tax Code of the Russian Federation). The inspectorate receives information about taxable objects owned by individuals through interdepartmental interaction (clause 4 of article 85 of the Tax Code of the Russian Federation). However, in practice, situations often arise when the tax authority does not promptly receive information about the acquisition by individuals of vehicles or real estate (in relation to land plots - also about the registration of the right of lifelong inheritable ownership). As a result, tax notices are not sent and taxes are not paid.

From January 1, 2015, a new obligation was introduced for individuals - to report to the inspectorate about objects of taxation transport tax, land tax and property tax if for the entire period of ownership of the said real estate or vehicle the taxpayer did not receive notifications and did not pay taxes (clause 2.1 of Article 23 of the Tax Code of the Russian Federation). In para. 3 clause 2.1 art. 23 of the Tax Code of the Russian Federation provides for two exceptions: a message does not need to be sent to the inspectorate if the individual received a tax notice for the specified objects or this person was granted a benefit in the form of tax exemption.

In addition to reporting the availability of taxable objects, an individual must submit to the tax authority title documents and (or) documents confirming the state registration of vehicles. This information must be sent once before December 31 of the year following the expired tax period.

Thus, taxpayers - individuals who have not received a notice of payment of tax in relation to real estate, land plots or vehicles owned by them on the right of ownership (in relation to land plots - also on the right of lifelong inheritable ownership), must until December 31, 2015 . submit a corresponding message and supporting documents to the inspection. The accrual of transport, land taxes or property taxes begins in 2015, regardless of how long an individual owned a given vehicle, property or land plot (paragraph 4, paragraph 2, article 52 of the Tax Code of the Russian Federation).

In the future, those persons who have not received notification for objects acquired in 2015 and subsequent years will need to submit messages and the mentioned documents (Clause 2.1 of Article 23 of the Tax Code of the Russian Federation). If the described situation arises before January 1, 2017, the tax will also be charged starting from the period of sending the message to the inspectorate (paragraph 4, paragraph 2, article 52 of the Tax Code of the Russian Federation, part 5, article 7 Federal Law dated April 2, 2014 N 52-FZ).

As mentioned above, according to clause 2.1 of Art. 23 of the Tax Code of the Russian Federation, the message must be submitted before December 31 of the year following the expired one tax period, in other words, no later than December 30 of the year following the year of acquisition of the object. Please note: the taxpayer may not have to wait last day the specified period. Taking into account clause 6 of Art. 6.1, clause 2.1 art. 23, paragraph 2 of Art. 52, para. 3 p. 1 art. 363, para. 3 p. 1 art. 397, paragraph 1, art. 409 of the Tax Code of the Russian Federation, it can be assumed that the taxpayer has the right to submit a notification if he does not receive a notification 30 working days before October 1 of the year following the year of acquisition of the object.

This conclusion is based on the fact that the occurrence of the obligation to submit a message is due to the fact of non-receipt of a tax notice (clause 2.1 of Article 23 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not establish exactly when the taxpayer must receive a notification, however, this date can be determined based on the systematic interpretation of the provisions of the Tax Code of the Russian Federation. In para. 2 p. 2 art. 52 of the Tax Code of the Russian Federation provides for a period within which the inspection must send a corresponding notification to the taxpayer - no later than 30 days before the payment is due.

For failure to report or untimely reporting of the specified information, liability is established in the form of a fine in the amount of 20 percent of the unpaid amount of tax for the relevant object (clause 3 of Article 129.1 of the Tax Code of the Russian Federation). However, this norm will come into force only on January 1, 2017 (Part 3 of Article 7 of Federal Law No. 52-FZ of April 2, 2014). It is necessary to pay attention to the resulting conflict: in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, in particular, establishes the responsibility of the taxpayer for failure to fulfill on time the obligation to submit documents or information provided for by the Tax Code of the Russian Federation or other acts of tax legislation. In this case, a fine of 200 rubles is collected. for each document not submitted. The exception is failure to submit a declaration or notification of controlled transactions on time, i.e. offenses, the composition of which is provided for in Art. Art. 119 and 129.4 of the Tax Code of the Russian Federation. Consequently, if an individual does not provide documents confirming that he has vehicle, real estate or land plot recognized as objects of taxation, the actions of the said person constitute an offense provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, and paragraph 3 of Art. 129.1 Tax Code of the Russian Federation. Perhaps before the latter comes into force, i.e. before January 1, 2017, this conflict will be eliminated by the legislator.

10. In the “TIN” field, the identification number of the taxpayer - an individual (hereinafter, the TIN is indicated if available) is indicated.

11. In the field “Submitted to the tax authority (code)” the code of the tax authority selected by the taxpayer to submit the Message is indicated, including the code of the tax authority, according to the documents on registration of the individual with the tax authority at the place of residence or place of residence. location of real estate and (or) vehicles.

12. The “as of” field indicates the date (day, month, year) as of which the Message is submitted.

13. Information about the taxpayer shall indicate: last name, first name, patronymic (hereinafter the patronymic is indicated if available) of the individual in full, without abbreviations, date of birth, place of birth in accordance with the taxpayer’s identity document.

14. Information about the identification document shall indicate: code of the type of document (for example, 21 - passport of a citizen of the Russian Federation), in accordance with the reference book "Codes of types of documents proving the identity of a taxpayer" in accordance with Appendix No. 1 to this Procedure, its series and number, date of issue, who issued it.

15 - 16. Excluded. - Order of the Federal Tax Service of Russia dated October 2, 2017 N ММВ-7-21/773@.

17. In the field “Contact telephone number” the telephone number of the taxpayer or his representative with the country telephone code (for individuals whose place of residence is outside the Russian Federation) and other telephone codes required to provide telephone communication are indicated. Phone numbers are indicated without spaces or dashes. One cell is allocated for each bracket and sign.

18. The line “The Message was compiled on” indicates the total number of pages on which the Message was compiled, as well as the number of sheets of supporting documents (copies), including documents or copies thereof confirming the authority of the taxpayer’s representative (if the Message was submitted by a representative of the taxpayer), attached to Message.

19. In the field “I confirm the accuracy and completeness of the information specified in this message”:

Code "1" - if the taxpayer confirms the accuracy and completeness of the information in the Message;

Code "2" - in case of confirmation of the accuracy and completeness of the information in the Message by a representative of the taxpayer;

When submitting a Message by a taxpayer - an individual, the signature of the individual and the date of signing of the Message are affixed in the place provided for signature;

When submitting a Message by a representative of the taxpayer, in the line “last name, first name, patronymic of an individual (official of an organization) - a representative of the taxpayer,” the full last name, first name, patronymic of an individual - representative of a taxpayer (last name, first name, patronymic of an official of an organization, if this organization is a representative of the taxpayer). The signature of the person confirming the accuracy and completeness of the information specified in the Message and the date of signing are affixed;

The line “Name and details of the document confirming the authority of the taxpayer’s representative” indicates the type and details of the document confirming the authority of the taxpayer’s representative.