Everyone should take care of the timely payment of various taxes. In the absence of transfers, the Federal Tax Service applies various measures of punishment to debtors, which are represented by penalties and interest charges. With an increase in debt to a significant amount, the court and bailiffs are recovered. The tax office sends the receipts , but taxpayers should know what to do if land tax does not come.
When do I have to pay land tax?
This type of fee should be transferred to the budget by December 1 of any year, and for this the Federal Tax Service itself will send the necessary receipts to the payers.
They contain the amount of tax and details for payment. Payers can verify the correctness of the calculation of the fee themselves, for which they carry out calculations using online calculators or special formulas.
When do receipts begin to arrive?
Their distribution begins in August, and this information is contained on the official website of the Federal Tax Service of Russia. In the law, the distribution rules are not clearly specified, but in this case you need to be guided by art. 53 of the Tax Code.
The inspection from the moment of tax calculation must send notifications no later than 30 days before the moment when it is necessary to pay the fee. Therefore, the receipt must arrive before December 1. Land tax does not come - what to do? If the paper does not arrive by the due date, then taxpayers must deal with it on their own.
Formally, the tax authorities must send all notifications of land tax to individuals by October 18th.
Why might not the receipt come?
There are many reasons why this notification may not come. Land tax does not come - what to do? It is necessary to understand the reasons and the necessary actions to eliminate them. Most often, the absence of receipts on time is due to the following reasons:
- Inspection workers themselves do not receive up-to-date data on which lands belong to a particular citizen at the right time, so they simply do not have information about all the objects for which notifications should be made;
- often the reason is due to technical failures in the work of the Federal Tax Service;
- often the lack of a receipt is due to the negligence of inspection workers;
- the culprits may even be postal employees;
- notification can be stolen directly from the mailbox.
Regardless of the reason for which there is no receipt, land tax must be paid on time, otherwise, certain penalties, which are presented in large fines, may be applied to the taxpayer.
What should taxpayers do?
Land tax does not come - what to do? This situation is common enough, and this is not the basis for the transfer of payment to another period. Therefore, funds must be paid on time.
Taxpayers must complete the following actions:
- you must visit the department of the Federal Tax Service to obtain a new receipt;
- an employee of this service should be informed of all land plots owned by a citizen for which a notification has not been sent;
- the land documentation is handed over to the employee of the Federal Tax Service, and this includes a certificate of ownership or a lease.
Thus, taxpayers themselves must take care of receiving a receipt to pay the fee.
What is the liability for violations of land tax?
If citizens do not inform employees of the Federal Tax Service that they have not received a receipt for payment of this fee, then this is considered an offense if no action is taken to make timely payments. When this fact is discovered, taxpayers are certainly brought to justice, therefore they pay a fine, the amount of which is 20% of the payment amount.
Additionally, fines will be charged for such violators, and accumulate for each day of delay. The amount depends on the amount of debt and the refinancing rate.
Therefore, each person must independently take care to timely transfer the necessary funds to the budget. Failure to comply with this requirement will result in significant fines and penalties, which increase the financial burden on the payer.
How to find out the amount of tax?
If the receipt does not come, then the payers do not know how much money should be transferred to the budget. How to find out land tax in this situation? Since there is no accurate information from the Federal Tax Service, it is very likely that an error will be made during self-calculation. Therefore, it is not recommended that you independently calculate the size of the fee.
It is recommended to contact employees of the Federal Tax Service directly, for which it is necessary to indicate the absence of a notification, and it is also advisable to bring along documentation for all available land plots. The data obtained is processed by specialists, after which, on the basis of the land area, they will calculate the correct tax amount, which should be transferred by the owner to the budget.
It is advisable to come to the department of the Federal Tax Service in November if a receipt has not been received by mail before the beginning of this month. But before you know the land tax, it is important to collect documentation for all available plots.
How is tax paid if there is no receipt?
It is important to know not only the size of the fee, but also the details of the payment, so in any case, you should contact the inspection department. After calculating the payment, employees of the institution will additionally print a receipt, which you can contact the cashier of any bank or by mail. You can also enter details on your own in payment terminals.
Do pensioners pay land tax? Such payers must pay this type of fee on a common basis, therefore, at the federal level, they are not assigned benefits or exemptions. But in different regions there may be different concessions for people of retirement age. Therefore, it is possible to find out whether pensioners pay land tax at a branch of the Federal Tax Service of a particular constituent entity of the Russian Federation.
Thus, any person who owns a land must annually pay a land tax. The calculation of this fee is carried out by employees of the Federal Tax Service, after which a notification arrives at the place of registration of the citizen. If it was not received before December, the taxpayer must independently deal with it at the tax office. Employees of the organization will not only correctly calculate the amount of tax on the basis of data from the documents of title to the plots, but will also print out a receipt.