Submission of a report on the availability of property. III
The procedure for filling out the form "Notification of the presence 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 of the availability of objects real estate and (or) vehicles recognized as objects of taxation for the relevant taxes paid by individuals "(hereinafter - the Message) was developed in accordance with paragraphs 21 and 7 of Article 23 of the Tax Code Russian Federation(hereinafter - the Code).
2. The message is filled in by individual taxpayers in case of non-receipt of tax notifications and non-payment of taxes in respect of real estate and (or) vehicles for the period of their ownership.
The message is not filled in for objects in respect of which an individual received a tax notification on the payment of tax or did not receive a tax notification in connection with the provision of tax incentives to him.
3. When filling out the Message on paper, the Message form with a two-dimensional barcode can be used.
4. The message includes:
1) title page;
2) Section 1 "Information about immovable property" (hereinafter -
Section 1);
3) Section 2 "Information about vehicles" (hereinafter - Section 2).
II. General requirements for the procedure for filling out the Message form
5. Pages of the Message are numbered consecutively, starting with 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” for the tenth page.
6. The message is filled out by handwriting 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, stapling sheets of documents, leading to damage to the paper.
Each indicator corresponds to one field, consisting of a certain number of familiarity. Each field contains only one indicator.
The exception is the indicators, one of the values of which is the date.
There are three fields for the date: day, month and year, separated by a "." (point). An example of filling in the date: 02/01/2015.
7. Features of the handwritten method of filling in the Message:
1) filling in the fields with the values of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity;
2) filling in the text fields is carried out in capital block letters;
3) in the absence of data to fill in the indicator, a dash is inserted.
In this case, a dash is a straight line drawn in the middle of familiarity along the entire length of the indicator or along the right side of the indicator when it is incomplete.
8. When printed on a printer, the Message form completed using the appropriate software, the absence of framing for familiarity and dashes for unfilled familiarity is allowed, the location and size of the zones of values of indicators should not change. Signs should be printed in Courier New font, 16-18 points high.
III. The procedure for filling out the cover page of the Message
9. The title page of the Notification is completed by the taxpayer, except for the section “To be completed by an employee of the tax authority”.
10. In the "TIN" field, the identification number of the individual taxpayer is indicated (hereinafter, the TIN is indicated if available).
11. The code of the tax authority to which the Notification 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 immovable property and (or) vehicles.
12. The field "as of" indicates the date (day, month, year), as of which the Message is submitted.
13. In the information about the taxpayer: the surname, name, patronymic (hereinafter, the patronymic is indicated if any) of the individual in full, without abbreviations, date of birth, place of birth in accordance with the taxpayer's identity document.
14. The information about the identity document indicates: the 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 the taxpayer" in accordance with Appendix No. 1 to this Procedure, its series and number, date of issue, issued by.
15. In the field "Address of the place of residence (place of stay) of the taxpayer", the code "1" is indicated if the place of residence of an individual is in the Russian Federation, or code "2" if the place of residence of an individual is in the Russian Federation (in the absence of a place of residence in Federation).
Information about the address of the place of residence (place of stay) of the taxpayer shall indicate: postal code, name and code of the constituent entity of the Russian Federation, district, city, settlement (village, settlement, and so on), street (avenue, etc.), house number (ownership ), building number (building), apartment number - on the basis of an entry in a passport or other document (if the Message contains not a passport, but another document proving the identity of the taxpayer), confirming the registration of an individual at the place of residence or place of stay in the Russian Federation ( in the absence of a place of residence in the Russian Federation).
The digital code of the constituent entity 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 “Address of the place of residence outside the Russian Federation”, the address of the place of residence outside the territory of the Russian Federation is indicated if a foreign citizen or stateless person does not have a place of residence (place of stay) in the Russian Federation.
17. In the "Contact phone number" field, the telephone number of the taxpayer or his representative with the telephone country code (for individuals whose place of residence is outside the Russian Federation) and other telephone codes required to ensure telephone connection... Phone numbers are indicated without spaces or dashes. One cell is allocated for each bracket and sign.
18. On the line "The message is drawn up on" is indicated total amount the pages on which the Message is drawn up, as well as the number of sheets of supporting documents (copies), including documents or copies thereof, confirming the powers of the taxpayer's representative (in the event that the Message is submitted by the taxpayer's representative) attached to the 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 Notification;
code "2" - in case of confirmation of the accuracy and completeness of the information in the Message by a taxpayer's representative;
when the Notice is submitted by a taxpayer-individual, in the place reserved for signature, the signature of the individual and the date of signing the Notice are affixed;
when submitting the Notice by a taxpayer representative on the line "surname, name, patronymic of an individual (organization official) - a taxpayer's representative", the full surname, first name, patronymic of an individual - a taxpayer representative (surname, name, patronymic of an official of the 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 is affixed, the date of signing;
on the line "Name of the document confirming the authority of the representative" shall indicate 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 in by the taxpayer for each object of immovable property (land plot, residential building, apartment, room, garage (parking space), other premises, building, structure), life-long inherited possession, and (or) permanent (perpetual) use which arose from the taxpayer in accordance with.
21. If the taxpayer has more than one immovable property, Section 1 shall be completed for each object separately.
22. When completing Section 1, the TIN, surname and initials of the name and patronymic of the taxpayer-individual shall be indicated.
23. The indicators in Section 1 are filled in on the basis of title (title) documents.
For a real estate object, the right to which is not registered in the Unified state register rights to real estate and transactions with it, Section 1 is completed on the basis of a document issued before the establishment of justice institutions for registration of rights in accordance with the Federal Law -FZ "On state registration rights to 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:
Since 2014, all citizens have been entrusted with the obligation to inform tax office about their ownership of property, such as an apartment, a car, a newly built dwelling house or a garden house, for which they finally received a certificate of ownership. Moreover, since 2017 for failure to fulfill this obligation, a fine is provided!
The obligation to inform can be fulfilled in person or through a representative, as well as by sending it by registered mail or transmitting in electronic form via telecommunication channels.
Those who have been to the tax inspection of any region or city at least once understand that the option “in person”, to put it mildly, is not the most convenient. So let's stop at printing out the message form, filling it out and sending it by registered mail with notification (option with sending to in electronic format we also do not consider it due to the need to register a special digital signature, which is not easy at all).
So what is required:
- Take supporting documents of ownership of the property or vehicle. Make copies of them (copies will need to be sent to the tax office).
- Print a message form for the tax office.
- Fill in the form.
- Send a message along with copies of the title deeds.
- Live in peace until your next property purchase or vehicle.
Instructions for filling.
1) Pages Messages are consecutively numbered starting from 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” for the tenth page.
2) filling in text boxes carried out in capital block letters;
3) in the absence of data a dash is inserted to fill in the indicator.
4) Title page The message is filled in by the taxpayer, with the exception of the section "To be completed by an employee of the tax authority".
5) In the field "INN" the identification number of the taxpayer - an individual is indicated (indicated if available or put a dash).
6) Tax authority code, in 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 immovable property and (or) vehicles.
7) In the field "as of" the date (day, month, year), as of which the Message is presented, is indicated.
8) In the information about the taxpayer indicate: the last name, first name, patronymic (hereinafter, the patronymic is indicated if any) of an individual in full, without abbreviations, date of birth, place of birth in accordance with the taxpayer's identity document.
9) In the information about the identity document, indicate: the 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 the taxpayer" (see below), its series and number, date of issue, by whom it was issued.
10) In the field "Address of the place of residence (place of stay) of the taxpayer" the code "1" is indicated if the place of residence of an individual is in the Russian Federation, or code "2" if the place of residence of an individual is in the Russian Federation (if there is no place of residence in the Russian Federation).
11) In the information about the address of the place of residence(place of residence) of the taxpayer are indicated: postal code, name and code of the constituent entity of the Russian Federation, district, city, settlement (village, settlement, etc.), street (avenue, and so on), house number (ownership), building number (building ), apartment number - on the basis of an entry in a passport or other document (if the Message contains not a passport, but another document proving the identity of the taxpayer), confirming the registration of an individual at the place of residence or place of stay in the Russian Federation (in the absence of a place of residence in the Russian Federation).
12) Digital code of the subject of the Russian Federation is indicated in accordance with the reference book "Subjects of the Russian Federation" (can be found on the Internet.
13) In the field "Address of residence outside the Russian Federation" the address of the place of residence outside the territory of the Russian Federation is indicated if a foreign citizen or stateless person does not have a place of residence (place of stay) in the Russian Federation.
14) In the field "Contact phone number" the telephone number of the taxpayer or his representative is indicated with the telephone country code (for individuals whose place of residence is outside the Russian Federation) and other telephone codes required to ensure telephone communication. Phone numbers are indicated without spaces or dashes. One cell is allocated for each bracket and sign.
15) In the line "The message was composed on" the total number of pages on which the Message is drawn up, as well as the number of sheets of supporting documents (copies), including documents or their copies, confirming the powers of the taxpayer's representative (in the event that the Message is submitted by the taxpayer's representative), attached to the Message are indicated.
16) In the field "Reliability and completeness of information specified in this message, I confirm "indicates:
code "1"- if the taxpayer confirms the accuracy and completeness of the information in the Notification;
code "2"- in the case of confirmation of the accuracy and completeness of the information in the Message by the representative of the taxpayer;
- when the Notice is submitted by a taxpayer - an individual, in the place reserved for signature, the signature of the individual and the date of signing the Notice are affixed;
- when submitting the Notice by a taxpayer representative on the line "surname, name, patronymic of an individual (organization official) - a taxpayer's representative", the full surname, first name, patronymic of an individual - a taxpayer representative (surname, name, patronymic of an official of the 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 is affixed, the date of signing;
- in the line “Name of the document confirming the authority of the representative” the type of document confirming the authority of the taxpayer's representative is indicated (most often it is a power of attorney).
17) Section 1 "Information about real estate objects" is filled in by the taxpayer for each immovable property (land plot, residential building, apartment, room, garage (parking space), construction in progress, other premises, building, structure), ownership, life-long inherited possession, and (or) permanent ( unlimited) use for which the taxpayer has arisen in accordance with the legislation of the Russian Federation.
If the taxpayer has more than one immovable property, Section 1 is filled in for each object separately.
The indicators in Section 1 are filled in on the basis of title (title) documents.
In the field "Type of real estate object" the code corresponding to the real estate object, for which information is provided, is indicated
- code "1" - land plot,
- code "2" - residential building,
- code "3" - apartment,
- code "4" - room,
- code "5" - garage (parking place),
- code "6" - construction in progress,
- code "7" - another room, building, structure).
In the field "Number of the real estate object" the code corresponding to the number (if any) of the real estate object is indicated, according to which information is provided:
- code "1" if the cadastral number is indicated;
- code "2" in case of indication of a conditional number. The conditional number is indicated if there is no information about the cadastral number;
- code "3" if the inventory number is indicated. Inventory number indicated by objects capital construction if there is no information about the cadastral and conditional numbers.
In the information about the address of the place location of the immovable property in accordance with the title (title) document indicates: postal code, name and code of the constituent entity of the Russian Federation, district, city, settlement (village, settlement, and so on), street (avenue, and so on), house number ( ownership), building number (building), apartment number.
Line 1.4 filled in in the absence of an officially assigned address of the location of the real estate object. In this case, detailed information about the location of the real estate object is indicated, including: the name and code of the subject of the Russian Federation, region, city, settlement (village, settlement, and so on), street (avenue, and so on), and other information.
In the field "Type of title (title) document" the code corresponding to the type of title (title) document confirming that the taxpayer has a right of ownership (life-long inherited possession, permanent perpetual use) to the immovable property, information about which is filled in in Section 1, and a copy of which is attached to the Message
- code "1" - certificate of state registration of rights,
- code "2" - certificate of ownership,
- code "3" - certificate of the right to inheritance,
- code "4" - an act (decision, decree) of the local government,
- code "5" - another document.
In the absence of the required type of document in the list, the code "5" is indicated and the type of document is indicated in the corresponding field.
On line 1.5.1 indicates the name of the authority that issued the title (title) document in relation to the immovable property, information on which is filled in in Section 1.
On line 1.5.2 the date of registration (emergence) of the right to the immovable property is indicated: day, month, year.
On line 1.5.3 the date of termination of the right to the real estate object is indicated: day, month, year.
In the field "I confirm the accuracy and completeness of the information specified on this page":
1) the signature of the person who filled in the Message;
2) date of filling in the Message.
18) Section 2 "Information about vehicles".
Section 2 filled in by the taxpayer for vehicles registered to him in accordance with the legislation of the Russian Federation.
Indicators lines 2.1-2.7 are filled in on the basis of the vehicle registration certificate, vehicle passport, certificate of ownership of the vehicle (in relation to water and air vehicles), copies of which are attached to the Communication. If it is impossible to fill in certain indicators due to the lack of information in the documents confirming the registration of vehicles, a dash is put in the corresponding fields.
In the field "Vehicle type" the code corresponding to the type of vehicle for which the information is provided is indicated:
- code "01" - passenger car,
- code "02" - truck,
- code "03" - bus,
- code "04" - motorcycle,
- code "05" - scooter,
- code "06" - snowmobile,
- code "07" - tractor,
- code "08" - snowmobiles,
- code "09" - helicopter,
- code "10" - plane,
- code "11" - motor ship,
- code "12" - yacht,
- code "13" - boat,
- code "14" - jet ski,
- code "15" - motor boat,
- code "16" - otherwise).
If there is no type of vehicle in the list for which information is provided, the code “16” is put down and the type of vehicle is indicated in the corresponding field.
On line 2.2 the details of the vehicle passport (series, number and date of issue) for ground vehicles are indicated. In relation to water and air vehicles in line 2.2. a dash is affixed.
By line 2.3 for land vehicles the identification number - VIN is indicated, for water vehicles the identification number of the vessel (IMO * or other) is indicated, for air vehicles the serial (identification) factory number of the vessel is indicated.
On line 2.4 the brand (model) of the vehicle is indicated;
On line 2.5 for land vehicles the registration plate of the vehicle is indicated, for water vehicles - the registration number of the vessel, for air vehicles - the registration plate of the vessel.
On line 2.6 the date of registration of the vehicle is indicated.
On line 2.7 the date of deregistration of the vehicle is indicated.
On line 2.8 the series, number and date of issue of the vehicle registration document in accordance with the legislation of the Russian Federation are indicated.
In the field "The accuracy and completeness of the information specified on this page, I confirm" indicates:
- signature of the person who filled in the Message;
- date of filling in the Message.
"Codes of types of documents proving the identity of the taxpayer"
Code | Title of the document |
21 | Passport of a citizen of the Russian Federation |
03 | Birth certificate |
07 | Military ID |
08 | Temporary certificate issued instead of military ID |
10 | Foreign citizen's passport |
11 | Certificate of consideration of an application for recognizing a person as a refugee on the territory of the Russian Federation on its merits |
12 | Residence permit in the Russian Federation |
13 | Refugee ID |
14 | Temporary identity card of a citizen of the Russian Federation |
15 | Temporary residence permit in the Russian Federation |
18 | Certificate of temporary asylum on the territory of the Russian Federation |
23 | Birth certificate issued by an authorized body of a foreign state |
24 | Identity card of a serviceman of the Russian Federation Military card of a reserve officer |
91 | Other documents |
Notifications about the selected objects of taxation - 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
Role of the document
Many people own several properties - an apartment, a room, country house, cottage, garage, etc. For each of them, they are obliged to pay annual property tax of individuals, even when the object is not in full, but in shared ownership. So the amount in order to pay tax levy for all premises, buildings and structures, you may need a rather big one.
To solve this problem, the lawmakers came up with an incentive: they allowed taxpayers to choose one of the properties that would be exempt from taxation. True, this indulgence is not available to all citizens, but to representatives of only some groups.
Notify tax office a potential beneficiary can about his choice by filling in the appropriate notification.
Who is eligible for the benefit
The list of citizens entitled to exemption from property tax for 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 victims";
- as well as those people, the area of each object immovable property which does not exceed 50 sq.m. etc.
A complete list of beneficiaries can be found in the above-mentioned article of the Tax Code of Russia.
Some nuances of benefits
All properties are categorized. At the same time, a taxpayer, owning property from one category (for example, two garages), receives the right to exemption from tax on only one of them.
But if the real estate objects are in different categories (for example, a garage and an apartment), then the privilege can be extended to both objects.
The taxpayer himself chooses which real estate he would like to exempt from taxation and notifies the tax office of this.
How to send a notification
To send the tax authorities notifications about the selected objects of taxation, you can choose one of several methods:
- The easiest, fastest and most reliable way is to bring the completed form to the tax authority in person and hand it over to the inspector.
- It is allowed to transfer a document with a proxy, but only on the condition that he has a notarized power of attorney in his hands.
- Sending a notification by registered mail with a return receipt requested through the Russian Post is more time consuming, but it guarantees that the addressee will receive the message.
Could there be a refusal to accept the notification
In some cases, tax authorities may refuse to accept the notification. The list of reasons for refusal is not so long:
- incorrectly completed form;
- lack of originals of documents confirming the right to tax exemption;
- poor copy quality.
In such situations, after elimination of the violation, the notification can be sent to the tax office again.
Features of filling out the notification
The notification form on the selected objects of taxation has a standard unified form that is mandatory for use.
When filling it out, you should adhere to a few simple rules.
You can enter information into the form both in printed form on a computer or by hand (but only with a ballpoint pen of any dark color). Words should be written in capital letters, legibly and clearly.
Any blots, mistakes, inaccuracies in the form are unacceptable, and if an opportunity does occur, you should not make a correction, it is better to fill out a new form.
Also, you should not enter unverified or knowingly inaccurate 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 the selected objects of taxation, we recommend that you consider a sample of filling it out and act in accordance with the instructions below.
At the very top of the document, specify:
- Taxpayer's TIN;
- page numbering;
- territorial tax authority code;
- personal data about the taxpayer: last name, first name, patronymic, date and place of birth.
- information from an 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 the place of residence (only at the beginning, the code also denotes 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 themselves are subjects), city, Street, house, flat;
- contact telephone number for communication;
- the number of sheets in the notification.
The last part of this sheet is divided into two sections:
- in the right section the taxpayer signs his signature, which thus certifies that all the data entered in the form are reliable. Also, information about the authorized person is entered here, if the document is submitted not by the taxpayer himself, but by his representative.
- the left side of the form is completed by a tax officer.
The second page of the notice refers to the property in respect of which the tax relief... Here, in order, they are prescribed:
- TIN, page number, surname, initials of the taxpayer;
- data about the selected object: its type (residential building, apartment, room, garage, etc.);
- the date of commencement of the application of the benefit;
- type of number (cadastral, inventory, conditional) and the number itself.
After all necessary information will be indicated, the form must be signed.
The reporting form was approved by Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 No. ММВ-7-11 / [email protected] In this form, it has been applied since November 11, 2017. The message form consists of a title page and two sections:
Section 1 "Information about immovable property",
Section 2 "Information about vehicles"
Who must turn in the form and when
Taxpayers - private individuals who have not received a notification of the payment of property tax, land and transport taxes are required to submit a Notice to the tax office by December 31 of the year following the expired tax period. This message is submitted in relation to each taxable item once.
Failure Penalties
For late submission of the Message, a fine is applied in accordance with clause 3 of Article 129.1 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid tax amount for each object.
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Individuals pay transport and land tax (excluding tax on land plots used or intended for use in entrepreneurial activity), 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 taxation objects belonging to individuals in the order of interdepartmental interaction (clause 4 of article 85 of the Tax Code of the Russian Federation). However, in practice, situations often arise when tax authority Information about the acquisition of vehicles or real estate objects by individuals is not received in a timely manner (with regard to land plots - also about the registration of the right to inherited life possession). In this regard, tax notifications are not sent and taxes are not paid.
Since January 1, 2015, a new obligation has been introduced for individuals - to inform the inspectorate about taxable objects transport tax, land tax and property tax in the event that 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 par. 3 clause 2.1 of Art. 23 of the Tax Code of the Russian Federation provides for two exceptions: there is no need to send a message to the inspectorate if the individual has received a tax notification for the specified facilities, or this person a tax exemption has been granted.
In addition to the notification of the presence of objects of taxation, an individual must submit to the tax authority documents of entitlement (certifying) 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 tax payment in respect of real estate objects, land plots or vehicles belonging to them by right of ownership (with respect to land plots - also on the right of inherited life tenure), must by December 31, 2015 . to submit to the inspection a corresponding message and supporting documents. The accrual of transport, land taxes or property tax begins in 2015, regardless of how long an individual owned this vehicle, real estate object or land plot (paragraph 4, clause 2, article 52 of the Tax Code of the Russian Federation).
In the future, it will be necessary to submit messages and the mentioned documents to those persons who have not received notification on the objects acquired in 2015 and subsequent years (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, clause 2 of article 52 of the Tax Code of the Russian Federation, part 5 of article 7 Federal law from 02.04.2014 N 52-FZ).
As mentioned above, in accordance with clause 2.1 of Art. 23 of the Tax Code of the Russian Federation, the message must be submitted by December 31 of the year following the expired 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 wait until the last day the specified period... Taking into account clause 6 of Art. 6.1, clause 2.1 of Art. 23, paragraph 2 of Art. 52, para. 3 p. 1 art. 363, para. 3 p. 1 art. 397, paragraph 1 of Art. 409 of the Tax Code of the Russian Federation, it can be assumed that the taxpayer has the right to submit a message 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 communication is due to the fact of non-receipt of 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 should receive a notification, but this date can be determined based on the systemic interpretation of the provisions of the Tax Code of the Russian Federation. In par. 2 p. 2 art. 52 of the Tax Code of the Russian Federation provides for a period within which the inspectorate must send a corresponding notification to the taxpayer - no later than 30 days before the due date.
For failure to report or untimely message the specified information established liability in the form of a fine in the amount of 20 percent of the unpaid amount of tax on the relevant object (clause 3 of article 129.1 of the Tax Code of the Russian Federation). However, this rule will come into force only from January 1, 2017 (part 3 of article 7 of the Federal Law of 02.04.2014 N 52-FZ). 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 liability of the taxpayer for failure to fulfill in time the obligation to submit documents or information provided for Tax Code RF or other acts tax legislation... In this case, a fine of RUB 200 is levied. for each document not submitted. An exception is the failure to submit a declaration or notification of controlled transactions, i.e. offenses, the composition of which is provided for by Art. Art. 119 and 129.4 of the Tax Code of the Russian Federation. Consequently, if an individual does not submit documents on the presence of a vehicle, real estate object or land plot recognized as objects of taxation, the actions of the specified person form the composition of the offense provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, and clause 3 of Art. 129.1 of the Tax Code of the Russian Federation. Perhaps before the entry into force of the latter, i.e. before January 1, 2017, this conflict will be eliminated by the legislator.
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