When is the deadline for paying property taxes? What is the deadline for paying personal property tax? Deadlines for paying taxes by individuals

The calculation of property tax always raises many questions for accountants, as it has a lot of nuances. Which objects are taxed at the average annual cost, and which are subject to taxation at cadastral value how to calculate tax and report on it? All these questions are covered in our article.

Who pays property tax

Tax Code obliges to pay property tax all organizations that have property recognized as an object of taxation (clause 1 of article 373 of the Tax Code of the Russian Federation). These include Russian and foreign companies, having and not having a representative office in the Russian Federation, but owning property here.

Companies that work on the simplified tax system must also pay property tax. True, not always. We are talking only about those situations where a simplistic company has objects that are not movable property, the tax base for which is determined as their cadastral value. At the same time, in relation to property, the tax base for which is determined as the average annual value, it is not necessary to pay tax (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

If the cadastral value of a building is determined, but it is not indicated for a specific premises, then the tax base for the premises is determined as a share of the cadastral value of the building in which it is located, corresponding to the area of ​​the premises in total area building.

Moreover, if a particular building is not included in this list, then the tax base is determined as the average annual value of the property. This is confirmed by the Ministry of Finance of the Russian Federation (letter No. 03-05-05-01/35000 dated June 17, 2015).

It should be noted that the cadastral value of real estate can be changed during the calendar year. The fact is that in the period between the work on the state cadastral valuation, it is possible to change the market situation, methodological approaches to determining the cadastral value.

In addition, the basis for revising the results of the cadastral valuation is the inaccuracy of information about the property used in determining its cadastral value. This may cause a change in the cadastral value of the object of assessment, both downward and upward.

Federal Law No. 135-FZ of July 29, 1998 established that in case of disagreement with the results of the cadastral value, they can be challenged. Both companies and authorities can do this.

From what moment should the taxpayer apply the changed cadastral value of the object? If the indicated value is corrected due to an identified error, then the new value can be applied starting from the tax period in which the erroneously determined cadastral value was applied.

If this indicator has been changed in connection with the adoption of a decision by the relevant commission or a judicial act, then the updated cadastral value must be taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the Unified State Register real estate of cadastral value, which was the subject of a dispute.

Deadlines for paying property taxes

The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year. Although the tax is regional, set your own reporting periods other than those specified in the Tax Code, the subjects are not entitled. The property tax rate is set by the regional authorities. However, it cannot exceed 2.2 percent.

The deadlines for the organization to pay property tax are as follows:

• until April 30 - I quarter;
• until July 30 - half a year;
• until October 30 - 9 months;
• until January 30 - a year.

Property tax reporting

If the company has property that is taxed, then it is obliged to report on it to the IFTS. Form according to KND 1152026 - Tax return on property tax (Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11 / [email protected]). Property tax reporting must be submitted, even if all fixed assets are depreciated (letter of the Federal Tax Service of the Russian Federation dated February 8, 2010 No. 3-3-05 / 128). An exception is a zero declaration, it is not necessary to submit it (letter of the Ministry of Finance of the Russian Federation of February 28, 2013 No. 03-02-08 / 5904).

The declaration of the organization is handed over only at the end of the year. Deadline - no later than March 30 of the year following the expired tax period (clause 3, article 386 of the Tax Code of the Russian Federation). On a quarterly basis, companies are required to provide the inspectorate with a calculation of advance payments on property tax. This must be done no later than 30 calendar days from the end date of the relevant reporting period.

When filling out the title page of reporting in 2017, it is necessary to pay attention to filling in the field “Type code economic activity according to the OKVED classifier. The procedure for filling out reports requires that you indicate in this line the code of the type of economic activity according to the OKVED classifier in accordance with All-Russian classifier types of economic activity (OKVED) OK 029-2001. However, this classifier became invalid from 01/01/2017. The fact is that by Order of Rosstandart dated January 31, 2014 No. 14-st, OKVED2 was put into effect, which applies to legal relations that arose from January 1, 2014, with the establishment transition period until 01.01.2017. Despite this, no adjustments have been made to the procedure for filling out tax reporting on property.

Therefore, the question arises: what codes should be indicated when submitting revised tax reporting in 2017 for previous reporting (tax) periods - according to the All-Russian Classifier of Economic Activities OK 029-2001 or OKVED2?

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.

64 974 views

Real estate tax is an unusual formality government payments for RF.

Just a few years ago, any Russian would have been surprised by such innovations.

However, today it is the reality of our life.

Based on the bill of the Russian Federation, adopted last year, new rules for calculating the taxation of real estate owned individuals.

This year, residents modern Russia, must receive the first tax receipts.

These changes to the Tax Code seriously agitated the citizens of the country and created a lot of questions. Let's find out the payment of property tax and the procedure for the payment procedure.

Article navigation

The basis of innovation

The new regulation provides for the achievement of a certain tax figure by 2020, increasing annually by 20%. However, there are some nuances at the regional level.

So, for example, Sevastopol and St. Petersburg were given the right to privileges in the form of independent provision of benefits to individuals to pay the tax amount for property and adjust the amount of deductions in general.

A tax payment on property is considered to be the amount that is transferred to the local budget or to the balance of cities of federal significance. Who should pay tax amount on this year?

Payment of personal property tax in 2016 becomes mandatory action for citizens who are the right holders of the following types of property:

• Residential building, room, apartment.
• Garage or car park.
• Unfinished construction.
• Buildings united by one purpose (EUNK).
• Buildings, structures, premises, structures for other purposes.
• Part of the above property.

If we take into account residential buildings for gardening and gardening activities, in the form of utility rooms, summer cottages, etc., then they should be classified as residential.

Area owned by the property apartment building such as: a flight of stairs, an entrance, an attic, a roof, an elevator and basements - are not subject to taxation for the property of individuals.

Deadline for payment of taxes

Currently, the deadline for paying property tax for the 1st quarter of 2016 ends from the first days of October. However, every citizen of the Russian Federation can receive a delay until the beginning of December.

Based on the information of article No. 409, paragraph 1 of the Tax Code of the Russian Federation, the tax amount for last year produced within 11 months, or rather until December 1 of the current year. Moreover, if the deadline for payment falls on a non-working or holidays payment can be made the next day.

The obligation to pay the tax payment comes from the moment of receipt of the letter from the tax office.

A very common situation is when the tax service is late with the notification and sends it later deadline payment of tax, and also accrues penalties against the owner. In this case, the right holder has the right not to pay penalties.

According to the legislation of the Russian Federation, penalties for non-payment of property tax are possible in case of delay due to the fault of the property owner.

In circumstances where the calculation of the tax payment is made by NI, the obligation to pay arises from the date of delivery of the tax notice.

The tax service, in turn, is obliged to send a notification letter no later than one month before the deadline for payment. It follows from this that a citizen has the right not to pay tax on time if NI delayed the deadline for sending a tax letter, even if the deadline for payment has already come.

Therefore, the owner does not have to pay penalties in the form of a penalty. All these rights are regulated in detail by articles No. 57, paragraph 4 and No. 75, paragraph 1 of the Tax Code of the Russian Federation.

To exclude the possibility of debt, in the interests of the citizen, inform NI about their non-compliance with sending a notice.

tax letter

The tax notice has a state-approved format and contains the following information:

• Total inventory value(NB).
• Tax rate.
• Part of the owner's property.
• Tax accrual.
• Deadlines for payment of taxes.

The amount of property tax must be fully transferred to the budget. The tax service is obliged to send a notification letter to the place of registration of property.

If the right holder lives elsewhere, the tax notice is sent to the actual address of the taxpayer.

If the inspection staff does not receive the appropriate confirmation before September, the notification is sent to the addressee again, but by registered mail.

The Federal Tax Service enables taxpayers to pay taxes in advance, that is, before receiving notifications and payment documentation. For this you can use electronic service for an individual.

Many citizens are faced with a situation where NI sends a notice of tax arrears for several years. So is it legal?

The law of the Russian Federation allows the inspectorate to require the payment of tax from the right holder for the last 36 months, and the payment amount must be paid before the date indicated in the tax letter. Accordingly, the notice must be served on the addressee one month before the due date for payment.

Often, the tax service carries out additional recalculations of tax amounts for the year and sends repeated notifications. What are the fees in this situation? A citizen will simply need to pay the difference between the amounts of the first and second notices within a month from the date of receipt of the tax letter.

If you act legally, then a citizen has the right to pay an annual tax until December 1 of the current year. However, NI obliges the copyright holder to make payment from the moment of receipt of the notification, while sending a letter to the addressee must be one month before the due date for payment.

Based on this information, you can come to a certain conclusion. If the NI recalculations were completed before the deadline date, then the additional amount of accruals must be paid to the budget before December 1 of the next year.

If the tax service did not comply with the deadlines for sending and the generally accepted payment date has already passed, then the copyright holder has the right to make a payment within a month after receiving a tax letter with recalculations.

Let's take an example.

After recalculating the tax amount for the year, NI sent a notice of additional payment to E.S. Smirnova, who is the owner of the apartment.

BTI data indicate appraised value in the amount of 810 thousand rubles.

At the regional level, at the place of registration of the apartment, was not introduced new principle tax calculations for the cadastral system of housing valuation. Based on this, NI calculated the amount of the tax payment according to the inventory system.

The cost of housing according to the inventory system, multiplied by the annual established coefficient is: 810 thousand * 1.147 \u003d 929,070 rubles.

The tax payment was incorrectly calculated by NI, erroneously applying a different rate to the calculation, instead of the correct 1 percent. With the advent of 2016, Smirnova was given a tax letter with a payment receipt in the amount of 2,788 rubles, which NI received through the following incorrect calculations: 929,070 rubles * 0.3 incorrect percent.

In the fall of 2016, NI revealed erroneous calculations and recalculated the amount, which amounted to 6,503 rubles. The following calculations were made: (926,070 rubles * 1%) -2788 rubles. The notification was received on November 14th.

Based on the data received, Smirnova is obliged to pay the tax in the following way:

• The first amount of tax in the amount of 2788 rubles until 1. 31. 2016
• The second amount of 6,503 rubles must be paid within a month from the date of receipt of the tax notice.

It happens that the documentation for making a tax payment on property is lost. What to do in this situation?

Under such circumstances, it is better to apply for tax office for the issuance of a tax return letter. Based on , NI issues a duplicate payment notice along with a new payment receipt.

To avoid tax delays, it is best to obtain a copy of the original notice from NI in person by writing a receipt.

In case of non-payment of tax in full or in case of delay in payment within the established time limits, NI has the authority to impose and recover from the owner the amount of penalties, as well as the unpaid tax itself.

If you do not know the amount of the tax debt, you can get information using personal account taxpayer on the main website of NI. With this service, you get the opportunity to print out the payment for payment or close the debt online.

Payment document for payment

In conjunction with the notification, NI sends payment documentation with the fields filled in, with which you can pay property tax. It contains information about the details that are necessary for making a payment. The citizen is obliged to enter his details, sign and indicate the date.

Translate cash according to the receipt, you can have several, namely:

• With the help of banking services.
• In the cash office of the administration.
• Using the services of an organization that has a license to banking Russia and powers to carry out payment transactions.
• Using postage.

It's important to know! If you are instructed to pay a tax amount for a close relative or friend of yours, do not use personal payment cards or checking accounts for payment. In such a situation, it is better to pay in cash.

This lies in the fact that the current system for the implementation of payment transactions does not allow to unmistakably identify a specific tax payer, in case of payment non-cash funds. So the payment comes to NI under the name of the owner bank card or personal account an individual, which means that the true taxpayer has a debt.

Very often, citizens of the Russian Federation, namely potential taxpayers, are outraged by the taking of a commission for the implementation of payment transaction at bank branches or post offices.

It should be noted that such actions are illegal. A bank or other organization transferring funds to the budget is obliged to perform these actions free of charge.

What document confirms the payment?

If the payment of the tax is made through the banking structure of Russia or by mail, then the payment is confirmed by a postal document in the format income tax with a mark of a bank or post office with an addition in the form of a check, which is valid in a situation where technical failures have occurred and a confirmation is required that replaces the bank mark.

In a situation where the transfer of the tax payment is carried out in the local administration, the transfer of funds will confirm payment document in the format approved by the Federal tax service, which is obliged to hand it over to the taxpayer.

If payment is not made on time, NI has the right to accrue on the main tax payment fine. About tax notices - on the video:

How is the penalty calculated?

TS—tax amount

NPV - number of days past due

1/300 ―cash supply of CBRF

P \u003d NS * NPV * 1/300

Penalty computational operations are carried out for all overdue days, taking into account the days of holidays and weekends. Accruals begin to be made the next day after the deadline for making a payment.

If the payment was made on the day of the tax deadline, no interest is charged. This is explained by the fact that its accrual is possible only on the amount of debt.

If a citizen did not wish to pay the amount of tax to the budget, NI has the right to impose penalties on the taxpayer or collect the debt with the property of the copyright holder. In some cases, copyright holders are subject to criminal penalties.

tax office for legal grounds may impose penalties and fines on the citizen if it detects a delay, and send the taxpayer an appropriate notice. This notice is sent to the citizen within 90 days from the date of discovery of the debt. The shipping method is chosen by NI.

If there is evidence of intent to avoid paying the tax, and he pursued personal goals, then in addition to the main tax payment, he will have to pay a fine of 40% of this amount.

There are situations when the taxpayer did not make a payment for a good reason. In such circumstances, the penalty is 20% of the principal amount of tax.

The taxpayer is obliged to pay all sanctions within 8 days from the date of receipt of the tax claim.

However, NI quite often extends these deadlines, as notified in the notice.

If the requirement is not fulfilled within the prescribed period, NI has the opportunity to go to court and file a claim for the collection of all debts, including penalties at the expense of the citizen's property.

It can be:

• Cash deposits.
• Cash.
• Property leased to tenants.
• Other types of property.

Article 446 of the Code of Civil Procedure of the Russian Federation carries information, or rather provides a list of property, at the expense of which it is impossible to collect.

Thus, from all the information written above, we can make an unambiguous conclusion that the innovations in the Tax Code of the Russian Federation made it possible to increase the deadline for paying property tax for the past 2015 by two months, which significantly affected the solvency of the owners of apartments, houses, land plots and other buildings .

Ask your question in the form below

More on this topic:

1. Organizations on DOS(including separate subdivisions with a separate balance sheet), which have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.

2. Organizations on the simplified tax system and UTII, owning .

3. Organizations on ESHN for some property.

Corporate property tax: real estate

All real estate is subject to this tax, except for land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own peculiarities. So, organizations on DOS must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate, not taken into account according to the data accounting like OS.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• , For example, shopping malls or rooms in them. A complete list of such real estate is given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation;
• residential real estate, which is not accounted for on the balance sheet according to accounting data as a fixed asset.

Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Corporate property tax: movable property

The tax on movable property has not been paid since 01/01/2019 (Federal Law of 08/03/2018 No. 302-FZ).

Corporate property tax: tax base

As a general rule, the tax base is the average annual value of the property, but in relation to the tax is calculated based on its cadastral value (Art. 375, 378.2 of the Tax Code of the Russian Federation).

Property tax of legal entities: reporting periods

Reporting periods for property tax depend on tax base(Clause 2, Article 379 of the Tax Code of the Russian Federation):

By the way, regional authorities may not establish reporting periods (clause 3, article 379 of the Tax Code of the Russian Federation).

Tax period for property tax

The tax period for property tax of organizations is the same for all (regardless of the value of the property, on the basis of which the tax is calculated) and is equal to a calendar year (clause 1, article 379 of the Tax Code of the Russian Federation).

Corporate property tax rate

Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1, article 380 of the Tax Code of the Russian Federation). This rate is generally 2.2%.

This allows for the establishment of differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2 of article 380 of the Tax Code of the Russian Federation).

If the regional authorities have not set their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4, article 380 of the Tax Code of the Russian Federation).

Calculation of corporate property tax

The tax calculation based on the average annual value of the property differs from the tax calculation based on the cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.

Calculation of advance payments and tax based on the average annual value of the property

To calculate the advance, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

The tax calculation looks like this:

At the end of the year, you need to pay extra to the budget by the amount calculated according to the formula:

Calculation of advance payments and tax based on the cadastral value of the property

To understand how much advance payment you need to pay to the budget, you need to make the following calculation (clause 12, article 378.2 of the Tax Code of the Russian Federation):

Annual amount tax is determined by the following formula:

And the amount of tax payable at the end of the year is calculated as follows:

Deadline for paying corporate property tax

The deadline for paying property tax is established by the laws of the constituent entities of the Russian Federation (clause 1, article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax at the end of the year no later than March 30 of the year following the reporting year (clause 1, article 3 of the Law of the City of Moscow dated 05.11.2003 N 64). And the deadline for payment for payers of property tax in the Republic of Tatarstan is April 5 of the year following the reporting year (part 3, article 4 of the Law of the Republic of Tajikistan dated November 28, 2003 No. 49-ZRT).

Deadline for payment of advance property tax payments

The deadlines for the payment of advance payments, as well as the deadline for paying taxes, are set by the regional authorities. And, accordingly, in different regions, these terms may be different.

Submission of reporting on corporate property tax

Payers of property tax must submit reports on this tax in the following terms:

If reporting periods are not established in your region, then, accordingly, you only need to submit a declaration at the end of the year to the Federal Tax Service Inspectorate.

It is not necessary to submit a calculation and a declaration if the organization does not have taxable property.

The nuances of payment and reporting

Organizations must pay advances/tax at the location of the property:

The same procedure applies to reporting on property tax (clause 1, article 386 of the Tax Code of the Russian Federation).

If the organization owned the property for less than a year

If taxable property was registered not from the beginning of the reporting year or retired during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.

If we are talking about property, the tax in respect of which is calculated on the basis of the cadastral value, then advances / tax are calculated taking into account the ownership ratio (clause 5, article 382 of the Tax Code of the Russian Federation). This coefficient is determined by the following formula:

When calculating the number of full months of ownership, you need to consider that:

• if the ownership of cadastral real estate arose before the 15th day of a particular month inclusive, then this month is taken as a full month. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
• if the ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full month. If the right is terminated before the 15th day of the month inclusive, then such a month does not need to be taken into account.

The Russian tax system is represented by a variety of regimes that are designed for companies with different scopes of work performed. So for large enterprises, the general mode is suitable, as it allows you to control their activities more carefully. Small businesses don't need as much scrutiny, and how can taxpayers use special modes with benefits and simplified tax calculation systems.

But at the same time, this causes difficulties in determining the deadlines for submitting declarations and, most importantly, paying tax to the budget. Each mode has its own characteristics of the reporting period, and can also be determined at the level of regional budgets.

Procedure for paying taxes by an organization

Russian legislation does not provide for a universal procedure and deadlines for tax deductions, both for individuals and legal entities. For each tax, the Tax Code prescribes its own procedure for making a tax.

For some types of tax, regions independently decide on rates and terms, based on general rules and "corridors" of tariff rates.

Tax calculation enterprises themselves, in the case of individuals, this is done by tax agents. The reporting procedure and deadlines are set for each tax individually. If the tax is calculated directly tax authority, then this amount is paid within one month after receipt of the notification.

Provided by law payment of advance payments. They are advance payments, the payment of which is made gradually, during the tax period. Deadlines are set for them, but failure to comply with such deadlines threatens the taxpayer with only the accrual of penalties. It is impossible to attract for non-compliance with the law for non-payment of advances.

Taxes can be paid in cash non-cash form. Businesses pay taxes through banking organization, individuals have the opportunity to pay through the cash desks of administrations, as well as post offices.

Terms for individual entrepreneurs on various taxation systems

It does not belong to the category of legal entities, and in this case it is responsible for its obligations with its property. Individual entrepreneurs can use all available, and even combine them. But each type of tax has its own payment deadline, and for untimely delivery of IP is subject to a fine. Therefore, it is important to know the timing of payment for each type of tax.

Private entrepreneurs who use common mode are subject to several types of taxes, such as:

Taxation of individual entrepreneurs with involves the payment of only one tax. In the law, it is referred to as a simplified tax, an advance payment for its payment is made quarterly until the 25th next month for tax quarter, the total amount of tax to be paid by entrepreneurs before April 30th.

An individual entrepreneur can switch to a tax regime imputed system. This tax is paid every quarter. until the 25th day of the month following the reporting period.
An entrepreneur cannot transfer all activities to the imputed system of tax calculation, only a part.

It should be noted that in addition to paying taxes attributed to a particular taxation system, IP pay v non-state funds without fail.

If you have not yet registered an organization, then the easiest do it with online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant in your enterprise and save a lot money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

For LLC on various taxation systems

This is a form of a legal entity, and is responsible for its obligations only in the amount. The founders can be both citizens and other legal entities.

LLC application general regime taxation obliges company to pay all taxes prescribed by law and delivery complete list reporting. The use of this type of taxation is justified in the case of building a business on the import of goods, since this regime lets return a part paid VAT.

main tax on OSNO is an organization, the rate to date on it is 20%. Payment is made on time until the 28th after the close of the quarter, the annual company must pay until March 28. The declaration is submitted earlier until March 20 of the next year for which the data is submitted.

VAT payment is provided, the declaration and payment are carried out in the same terms, until the 20th next month after the reporting month.

Paid by the enterprise on OSNO, payment is made in advance every quarter, the deadline for payment annual total April 30.

Choosing for LLC imputed mode, the company is exempt from paying income tax, but at the same time it pays VAT. Only organizations that occupy certain activities . For example, outdoor advertising organizations, retail can use UTII.

To switch to UTND, it is necessary that the use of this taxation system be approved in the given region. UTII is paid at the end of each quarter, for payment given 25 days since the end of the reporting period.

LLCs are exempt from income tax in case of transition on, as well as VAT. In practice, this type of taxation is considered one of the most beneficial for LLCs, since in addition to the fact that the main types of taxes are not paid, reporting is not required.

To switch to the simplified tax system, the number of employees of an LLC should not exceed 100 people and income should not exceed 45 million rubles for a period of 9 months. Tax is paid according to the USN quarterly until the 25th next month after quarter, at the end of the year, the period is longer - until April 30.

For farmers in tax code there is a special taxation regime - ESHN. To switch to it, at least 70% of the company's activities must be related to rural products or fisheries. The company cannot switch to the ESHN if it is engaged in the production of excisable goods.

Under ESHN, organizations are exempt from paying income tax and property tax, as well as VAT. Note that individual entrepreneurs are exempt from VAT and property tax. Funds are transferred to the budget twice a year, tax is paid for half a year until July 25, at the end of the year until March 31 next year.

Various types of taxes

Transport

Transport tax is paid differently in different regions, including local authorities payment terms are set. The law provides for quarterly payments of this type of tax, but administrations can allow legal entities pay it once a year.

Accordingly, if a decision is made to pay every quarter, then the taxpayer makes an advance payment by the last day of the next month after the reporting period.

Annual payment this tax is provided until February 1 of the following year. To clarify, the tax is paid for 2018 until February 1, 2019. Other conditions apply for individuals, they pay transport tax for the past year until 1 October.

income tax

Income tax is paid by enterprises that are located on common system taxation.

The company is exempt from income tax in case of transition to special regimes (imputed and simplified).

The company must pay income tax at the end of the year by March 28th following the reporting period. During the tax period, advance payments are paid, for which the deadline is set for the next month after the end of the quarter. The law assumes a monthly calculation for the payment of this tax, the amount of the obligation is transferred no later than the 28th day.

Property tax

This type of tax is paid by individuals, entrepreneurs and enterprises. Each subject has its own procedure and terms of payment.

For enterprises this tax paid only in general and imputed mode. Other tax systems are exempt from this type of tax.

Sole proprietorships are not subject to property tax.

This type of commitment to the budget is regional, which means that Each region sets its own due dates..

But most adhere to the system of advance payments, which are paid within a month after the end of the quarter and annual.

Land

Paid by individuals and businesses that own land. It should be noted that taxes are not levied on leased plots.

Payment period land tax are established at the level of municipalities, and if other normative acts are not applied, then until September 15 the reporting year, the organization must pay advance payment. At the end of the year before February 1 pay the balance of the obligation to the budget.

Individuals, as well as individual entrepreneurs, pay land tax during the period before February 1 year following the reporting year.

Water

Paid to the budget of the district in which the water resource is located.

Taxpayers for this type of tax are enterprises and individuals. The water tax is applied only in clearly defined regulations in all other cases, users pay a certain tariff for the use of water.

Benefits for this type of tax deductions do not apply, it is paid every month until the 20th.

Being engaged in his own business, the entrepreneur, regardless of the form of his enterprise, bears social responsibility to government bodies on the payment of taxes to the budget, as well as the deduction of funds off-budget fund. This process is closely monitored by the Tax authorities and in case of violation of the terms of payment fines and penalties are applied to enterprises, so it is important to understand the timing of tax payments.

About payment terms various kinds taxes are described in the following video:

property taxes

Payment deadline for individuals property taxes(land, transport and property tax) in Art. 363, 397, 409 of the Tax Code of the Russian Federation is established no later than December 1 of the year following the past tax period, which is equal to one year. These taxes are paid after the FTS sends the relevant tax notices. They must be sent no later than 30 days before the tax payment deadline (Letter of the Federal Tax Service of Russia dated 11.01.2016 N BS-4-11 / [email protected]). It is important to know that individuals pay tax for no more than three tax period preceding the calendar year of sending the tax notice. The direction of a tax notice is allowed for no more than three tax periods preceding the calendar year of its sending (clause 3 of article 363, clause 4 of article 397, clause 3.4 of article 409 of the Tax Code of the Russian Federation). You can pay tax without notification on the website of the Federal Tax Service using the service "Payment of taxes for individuals".
According to part 2.1. Art. 23 of the Tax Code of the Russian Federation, if taxpayers have not received a notification, they are required to report on their real estate objects and (or) Vehicle to the tax authority of your choice (Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-11 / [email protected]). This must be done before December 31 of the year following the reporting year, including after the expiration of the deadline for paying transport tax, land tax and personal property tax, established by paragraph 1 of Art. 363, paragraph 1 of Art. 397, paragraph 1 of Art. 409 of the Code. For example, a person is required to pay transport tax before December 1, 2017, but has not received a notification, then the message must be sent before December 31, 2017. In accordance with paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation, late submission by the taxpayer of such a message entails a fine in the amount of 20% of the unpaid tax amount (FTS of Russia dated March 29, 2017 N BS-4-21 / 5840).

When does a taxpayer have to file an income tax return?

Citizens are required to file a personal income tax return in the following cases:
when receiving income from the sale of real estate that was owned for less than 3 years, and from the sale property rights(assignment of the right to claim);
when receiving a gift of real estate, vehicles, shares, shares, shares from citizens who are not close relatives;
upon receipt of remuneration stipulated by the agreement from individuals and organizations that are not tax agents, including income from rental or lease agreements;
when receiving lottery winnings, as well as income from other risk-based games;
when receiving income from foreign sources.
The declaration for the previous year is submitted before April 30 of the next year to the tax office at the place of residence (Article 229 of the Tax Code of the Russian Federation). The amount of the calculated tax does not have to be paid when submitting the declaration, this can be done before July 15 (Article 227 of the Tax Code of the Russian Federation). Considering that July 15, 2017 falls on a Saturday, the last day for tax payment will be July 17, 2017. Income from the sale of real estate purchased after January 1, 2016, in tax return 3-NDFL must be calculated according to the new rules, that is, choose the largest amount, which will be taxed, of the following two:
the price of the contract of sale under which the property was transferred;
cadastral value as of January 1 of the year in which the transaction was made, multiplied by a factor of 0.7.

When is it possible to defer and installment payment of tax?

The deadline for paying taxes by individuals can be missed for good reasons - if there are grounds for obtaining a deferment. A deferment (installment plan) is granted for a period of up to 1 year at the request of the taxpayer for one of the grounds of paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, while he must not only confirm his financial position, which does not allow him to deposit the required amount, but also the fact that he will have the opportunity to do this during the period of granting a deferment or installment plan. An individual may demand deferral and installment payment of tax on the following grounds:
causing damage to the taxpayer by circumstances force majeure, which is confirmed by the conclusion on the fact of the occurrence of these circumstances and the act of assessing the damage, which are provided by local governments or the Ministry of Emergency Situations;
a property situation in which it is impossible to pay the entire amount of tax at once (information is provided on the movable and immovable property of a citizen, except for property that cannot be levied).
If the tax deferral or installment plan is due to force majeure, no interest is accrued on the amount of the debt, and on the second one, interest is accrued in the amount of 1/2 of the refinancing rate of the Central Bank of the Russian Federation that was in force during the period of deferment or installment plan. Laws of the constituent entities of the Russian Federation and regulatory legal acts representative bodies municipalities other grounds and conditions for granting deferrals and installment plans for the payment of taxes, penalties and fines may be established.