A tax notice, a sample of which will be shown in the article, is a document sent by the Federal Tax Service to the payer with information about the amounts to be paid to the budget. It is drawn up only when the obligation to calculate them is assigned by law to the control structure.
General rules
In accordance with Art. 52 of the Tax Code, the payer independently calculates the amounts to be paid to the budget for the reporting period. The calculation is based on the base, rates and benefits (if any). The legislation, however, in some cases places this responsibility on the territorial division of the Federal Tax Service. Accordingly, the payer does not need to submit a declaration. The FTS unit independently calculates the amount and sends a tax notice .
Article 52 of the Tax Code
Based on this rule, the FTS unit generates a tax notice. The terms of its sending are tied to the day of payment. In Art. 52 indicates that the document should be sent to the entity 30 days before the reporting date. The tax notice form is approved by the Order of the Federal Tax Service. The document must contain the amount to be deducted, the calculation of the base, as well as the reporting date by which the obligation should be paid off.
How to get a tax notice?
It is allowed to send a notice to the head of the enterprise or his legal (authorized) representative, as well as to an individual personally against receipt. The document can be sent by registered mail or using telecommunication channels. If the notification is sent by mail, then it will be considered received after 6 days.
In what cases is a notice drawn up?
There are articles in the Tax Code that oblige the FTS unit to form tax notices. The entity makes the payment of tax independently upon notice. The FTS calculates only certain amounts for individuals. The notification is sent for taxes:
- Transport (363 article, paragraph 3).
- Land (Article 397, paragraph 4).
- From property (Article 408).
Responsibilities of individuals
The law requires citizens to notify the territorial division of the Federal Tax Service about their real estate and vehicle if a notification to the tax inspectorate has not been sent to them. Law No. 52 amended Art. 23 Tax Code. On January 1, 2015, paragraph 2.1 began to operate in it. He determined that individuals payers on the amounts deducted by them on the basis of notifications, in addition to the duties specified in paragraph 1 of Article 23, should report on their real estate or TS, acting as objects of taxation, if they do not receive a tax notice and do not pay them established taxes. It is necessary to notify the territorial unit at the address of residence or location of the corresponding property. Copies of title documents or confirming the state registration of the vehicle for each object of taxation are attached to the message. These securities are submitted once until December 31 of the year following the reporting period. Accordingly, if the entity received a notification from the tax authority about the amounts calculated for these objects, then there is no need to report them.
Responsibility
It is provided for by Art. 129.1 Tax Code. If the entity has not received a tax notice on the amounts to be paid to the budget for real estate or TS, and has not provided information about them (or sent a notice untimely), the control authority is entitled to impose a fine on it. The amount of recovery is 20% of the collection.
Legislative changes
After August 31, 2016, a paper tax notification will not come to the user of the "Personal Account" on the official website of the Federal Tax Service. All receipts from this date can be printed exclusively via the Internet. Nevertheless, a citizen could write a statement stating that the tax notice continued to arrive by mail. This was necessary during August 2016.
Explanations of specialists
The changes made to the procedure for sending notifications apply to all Russians who own immovable objects (including land) or cars. After August 31, all notifications will be sent electronically via the Internet. At the same time, the statement on the preservation of paper notifications will be taken into account only in 2017. The Federal Service explains that those persons who have ever been registered on the official website of the Federal Tax Service automatically switched to the "online users" group. Accordingly, it makes no sense to duplicate information on calculated and payable amounts. This transition is due to several circumstances. First of all, replacing paper notifications with electronic ones is advisable for economic reasons. The formation of the document and sending it by mail cost the budget a certain amount. In addition, with the development of computer systems, electronic circulation is much more convenient. After the formation of the notification will appear on the site the next day. The mail goes to the addressee for several days. It is convenient to receive paper notifications for those people for whom the Internet is an expensive pleasure, or for those who are unable to print the form. This situation, as a rule, develops in remote rural areas.
Additionally
Tax notifications are sent to all individuals with relevant taxable items, except for beneficiaries. For owners who bought real estate or vehicles during 2013-2016, who announced this in 2017, the amounts to be paid to the budget will be calculated for the entire period of ownership. At the same time, one should not forget about liability for failure to provide (untimely provision) of information about the existing property. The notice is attached to the notice. It is filled in if an error is detected in the information indicated by the inspection.
Exceptions
The rules fix cases when the tax authority may not send a notice. In particular, the notification will not be received by entities registered on the website of the Federal Tax Service and having a "Personal Account". Notification is not sent to citizens who have not written an application to maintain the ability to receive a document by mail. If an individual has privileges or deductions that completely relieve him of the obligation to transfer to the budget, a notification will not be sent to him either. Another situation in which a citizen does not receive a notice is the presence of a tax debt, the amount of which is less than one hundred rubles. The obligation to deduct to the budget of the person remains. A notification will be sent to him when the amount exceeds one hundred rubles.
Personal Area
By registering on the official website of the Federal Tax Service, a subject can:
- Receive up-to-date information on immovable objects and vehicles, the amount of accrued and paid tax, the presence of overpayments and debts.
- To control calculations with the budget.
- Receive, print notifications and receipts.
- To deduct the established amounts using the services of partner banks.
- Download programs for registration of declarations (3-personal income tax), fill them in online, send electronic documents to the inspection.
- Track the status of desk audit reporting.
- Turn to specialists without a visit to the territorial unit.
Service access
It can be carried out in several ways. The first option is to use a username and password. They are indicated on the registration card. You can get it at any division of the Federal Tax Service, regardless of the address of registration. When applying to the authority at the place of residence, the citizen must have a passport with him. When visiting units located in a location other than this document, a TIN certificate is presented. Obtaining access to the "Personal Account" by citizens under the age of 14 is carried out by their representatives upon presentation by the latter of the birth certificate of the person and their passport. If previously the subject had a username and password, but lost them, it is necessary to contact any division of the Federal Tax Service with a passport and TIN certificate.
You can also use the service using a qualified electronic signature (universal electronic card). The key certificate is issued by a Certification Authority, accredited by the Ministry of Communications. It can be stored on any medium. It can be a hard drive, a USB key, a smart or universal card. In this case, it is necessary to use special software-cryptographic provider CryptoPro CSP ver. 3.6 and higher. You can also enter the "My Account" using your ESIA account. In this case, you will need the access details used for authorization in the Unified base of municipal and state services. One important point to consider here. Such authorization is possible only for those citizens who have personally applied to one of the locations where the operators of the Unified System for Identification and Authorization are present. This, for example, post offices, multifunctional centers, etc. Details regarding registration on the official website should be found in the territorial division of the tax service at the address of residence.