FAQ. Frequently asked questions Frequently asked questions in the tax

The Federal Tax Service of Russia reminds that this year the deadline for payment of all property taxes: Land, transport and property tax of individuals expires on December 1.

To make it easier and more convenient for taxpayers to understand the issues of calculating and paying taxes, the website www.nalog.r u will now regularly publish answers to the most frequently asked questions of taxpayers, which are received weekly by the Contact Center of the Federal Tax Service of Russia.

TOP - 10 frequently asked questions answered by FTS specialists this week:

Transport tax... Why did the tax amount increase this year? It is necessary to bring information about the regions that have significantly increased the rates of the transport tax. Why is tax charged for the whole year? I sold my car in June. The procedure for calculating tax after the sale of a vehicle, if the new owner has not registered the car in his name.

Answer: The transport tax rate is set by the authority of the subject Russian Federation... Find out the size of the bet for the corresponding taxable period you can use the electronic service "", as well as in the relevant tax authority. If the vehicle is sold, the new owner is obliged to re-register the vehicle within 10 days. The transport tax to the previous owner will be calculated until the month (inclusive) of re-registration by the new owner of the vehicle.

Property tax... Why did the tax amount increase this year? Information is required on the procedure for calculating tax, on the main factors that influenced the increase in the amount of tax payable (increase in the deflator coefficient, calculation of tax on cadastral value etc). Why such a cadastral value? Who installs it? I did not make an assessment.

Answer: The amount of property tax for individuals depends on the size tax base, the tax rate, the size of the share in the right, the period of ownership, the amount of benefits and the amount of deduction to the tax base.

If you have questions regarding the size of the cadastral value, you must contact the Rosreestr authorities.

Information about inventory value presented by the bodies carrying out technical accounting, before 03/01/2013. Tax calculation for 2015 is carried out on the basis of the inventory value multiplied by the deflator coefficient (1.147), approved by the Ministry of Economic Development of Russia.

Pensioners. Why did I receive tax? I have not received it before. Why do you have to pay tax now? In what situations benefits are provided. The procedure for claiming the right to a benefit, the procedure for choosing an object for benefits. How to recalculate? Availability / absence of land tax exemptions.

Answer: Until 2015, pensioners were exempted from tax in respect of all real estate objects belonging to them by right of ownership (Law No. 2003-1 of 09.12.1991).

If there is a reason for obtaining benefits, you must contact tax authority with a corresponding statement.

You can find out about the preferential categories of citizens for the relevant taxes for 2015 in the electronic service " Background Information on Property Tax Rates and Benefits”Or with the relevant tax authority.

Tax notices... Why is there still no tax notice? How and where to get a tax notification if it does not come or is not available in your Personal Account?

Answer: Starting from 2016, a single deadline for the payment of property taxes has been established for individuals no later than December 1. Tax notifications for 2015 will be sent (including posted in the Personal Account) no later than October 18, 2016.

Why is the benefit not taken into account? The procedure for claiming the right to a benefit, the procedure for choosing an object for benefits. Error in the tax notice. The benefit was not taken into account, but was previously announced. The procedure and methods of contacting the tax authorities.

Answer: You need to contact relevant inspection with a description of the problem.

The procedure for calculating tax. Why a neighbor / relative less tax, than me? The apartment is the same.

Answer: The amount of property tax for individuals depends on the size of the tax base, the tax rate, the period of ownership, the size of the share in the right.

For detailed information on the procedure for calculating tax, see the link www.nalog.ru/rn77/taxation/taxes/nnifz/.

Error in the Notice... The TIN is incorrectly indicated (or there are 2 of them), full name, an object is indicated that is not owned by another person, there is no information about the address of the object.

Answer: You need to contact relevant inspection with a description of the problem.

The procedure for calculating property tax and its payment by minors.

Answer: In accordance with Article 400 of the Code, taxpayers are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of the Code (residential building, residential premises (apartment, room), garage, parking space, single real estate complex, construction in progress, other buildings, structures, structures, premises).

At the same time, individuals - owners of property recognized as an object of taxation are recognized as taxpayers of property taxes, regardless of their age, property status and other criteria.

For minors under the age of fourteen (minors), transactions can be made on their behalf only by their parents, adoptive parents or guardians, with the exception of transactions that they have the right to make on their own (subparagraphs 1 and 2 of Article 28 of the Civil Code of the Russian Federation).

In accordance with paragraph 2 of Article 26 of the Civil Code of the Russian Federation, minors between the ages of 14 and 18 have the right to independently, without the consent of their parents, adoptive parents and guardian, dispose of their earnings, scholarships and other income.

At the same time, the legal representatives of children are their parents, who advocate for their rights and interests in relations with any individuals and legal entities without special powers (Article 64 of the Family Code of the Russian Federation).

Thus, parents (adoptive parents, guardians, trustees), as legal representatives of minor children who own property subject to taxation, exercise the authority to manage this property, including the ability to fulfill the duties of minor children to pay taxes.

I have never received or received a tax notice. What to do?

Answer: In the case of the presence of real estate objects and (or) Vehicle in respect of which an individual has never received tax notifications and has not paid property taxes, it is necessary to fill out Object availability message .

Payment deadline for property taxes. Why is it changed? Where is the information about this?

Answer: Starting from 2016, a single payment deadline has been established for individuals land tax, property tax of individuals, transport tax - no later than December 1.

Details about regional and local taxes can be read in the section of the website of the Federal Tax Service of Russia "

Answers to frequently asked questions from taxpayers

1. What is a unified tax notice?

There is no definition of “Unified Tax Notice”.

Pursuant to article 52 Tax Code In the Russian Federation, the tax notification may contain data on several taxes payable. Previously, if available natural person several objects of taxation on different taxes, for example, a motor vehicle and an apartment, corresponding separate tax notices were sent to it.

Since 2011, the formation of a tax notification has been carried out depending on whether an individual has taxable objects for one tax or several taxes payable (land tax, transport tax, property tax of individuals). Tax notification form approved by order of the Federal Tax Service of Russia dated 01.01.2001 No. ММВ-7-11 / [email protected], allows in one notification to reflect all the obligations of the taxpayer for the above taxes.

2. What are the advantages and disadvantages of introducing a single tax notice?

A tax notice is essentially a visualized calculation of an individual's liabilities made by the tax authority.

As before, the new form contains information about the object of taxation, tax base, tax rate, the amount of tax, the amount of benefits, the due date.

The advantage of the new form of tax notification is that it allows the taxpayer to see in one document information on all tax liabilities and the amount of taxes that he must pay.

3. What was the previous procedure for paying property taxes?

There were no changes in the payment of property taxes. As before, the tax notification is accompanied by payment documents for payment of tax (taxes), according to which individuals make payment.

Currently, taxpayers who have credit cards with Sberbank of Russia, Gazprombank, Promsvyazbank, St. Petersburg Social Commercial Bank, QIWI Bank, Sudostroitelny Bank, Bank Tavrichesky, having received a tax notice, can pay for it using the document index, which is located in the upper left corner of the payment document.

4. What is the deadline for paying property taxes for 2011?

The deadline for payment of property tax for individuals falls on 01.11.2012, transport tax - on 06.11.2012.

Individuals pay land tax within the time limits established by regulatory legal acts representative bodies municipalities on the territory of which the land plots are located.

5. When will taxpayers receive their tax notice in 2012?

The tax authorities will send tax notifications for the payment of taxes no later than September of the current year.

6. The procedure for paying property taxes: are taxes for all property as a whole summed up, or is the tax on each type of property charged and paid separately?

The amount of each property tax is credited to the budget according to a separate budget classification code. Thus, each property tax is paid separately.

It should be borne in mind that if an individual has several objects of taxation for one tax (for example, two land plots) administered by one tax authority, then in this case one payment document to pay the amount of tax calculated in relation to the specified objects.

8. What to do if the property is registered in different IFTS (for example, country cottage area in a settlement, and an apartment in a city)?

Of each municipality at the location of the object of taxation, a tax notification must be received separately.

One notification by the tax authority will be sent in the event that the objects of taxation belonging to an individual are in the introduction of one inspectorate.

9. In what order do tax authorities process citizens' appeals using the application form, which is received by the taxpayer along with the tax notification?

The taxpayer's application form, which is printed and sent with a tax notification, is required to clarify information in case the taxpayer finds inaccuracies or inaccurate information in the tax notification. Using this form, a taxpayer can contact the tax office, from which the tax notification was sent, and report inaccuracies or inaccurate information.

There are three sections in the application form:

1. "The object of taxation, the information about which is contained in the tax notification, does not belong to me on the basis of the right of ownership, possession, use."

In this section, the taxpayer can indicate information about the objects that are reflected in the tax notification, but have already been sold by the taxpayer, or have never been owned.

2. "There is no information on the objects of taxation in the tax notification."

This section contains information about those objects that belong to the taxpayer by right of ownership, but they are not reflected in the tax notification and no tax has been calculated on them.

3. "The tax notice contains incorrect data."

This section contains information about the taxable item reflected in the tax notification, in the characteristics of which an error was found, for example, the tax base is incorrectly indicated (i.e. Horse power vehicle, cadastral value land plot, inventory value of property), or a share in the right to a taxable object, or the period of ownership of the object, etc.

The taxpayer can send an application to the address in paper form by mail, dropping the letter into the mailbox at the inspection or in in electronic format through the website of the Federal Tax Service of Russia.

The tax authorities, when receiving applications from taxpayers, consider them in general order within the time frame established for the consideration of citizens' appeals.

First of all, the information specified in the application is clarified according to the database of the tax authorities. If a technical error has occurred, they correct it and inform the taxpayer about it. If the error affected the tax amount, the tax amount is recalculated and a new tax notification is sent to the taxpayer.

In the absence of information in the database of the tax authority or inconsistency of the information specified in the Application with the information contained in the database of the tax authority, the tax authority sends a request to the registration authorities that provided the information on the basis of which the tax was calculated.

After receiving a response from these authorities confirming the taxpayer's data, the corresponding changes are made to the tax authority's database and a response is sent to the applicant.

If the changes made to the tax authority's database affect the amount of tax, the tax authority recalculates and generates a new tax notification, which is sent along with the response to the taxpayer.

11. How tax authorities carry out feedback with taxpayers based on the results of consideration of the appeal?

The tax authorities send a response to the taxpayer either by postal address or by email specified in the application.

12. What should I do if I receive an erroneous tax notice (an incorrect address or list of assets is specified)? Where to contact? Should I pay or wait for recalculation?

Using the application form sent with the tax notification, you can also report problems with the incorrect sending of the tax notification (in the "additional information" section).

13. What happens if the tax is not paid on time?

A taxpayer's notification of the unpaid amount of tax, as well as of the obligation to pay the unpaid amount of tax within the specified time period, is recognized as a requirement to pay tax.

The claim for payment of tax must be sent to the taxpayer no later than three months from the day the arrears were revealed (i.e. the next day after the due date).

Penalty interest is calculated for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the next day of payment of tax established by the legislation on taxes and fees.

14. If the tax is not calculated by the tax authority due to the lack of information about the property or vehicles owned by an individual?

If the tax on property of individuals, transport and land taxes have not been calculated for any reason (for example, the tax authority does not have information about the real estate and vehicles owned by an individual), the tax authority, upon receipt of such information, has the right recalculate the tax for the three years preceding the year of sending the tax notification.

That is, a taxpayer who has not applied to the tax authority in time with the issue of not receiving a tax notification may receive it in the next tax period, but not in one year, but in two or three, depending on the year of property acquisition.

Department of registration, accounting and work with taxpayers

Frequently asked questions IFTS

Question: What should a taxpayer do if he receives an unjustified (in his opinion) claim to pay tax?

Answer: Sub-clause 5.1 of clause 1 of Article 21 of the Tax Code provides for the taxpayer's right to carry out joint reconciliation with tax authorities of calculations for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines. In accordance with subparagraph 11 of paragraph 1 of Art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to carry out such a reconciliation at the request of the taxpayer.

The reconciliation period should not exceed 15 working days. If disagreements are identified, their cause is found out, and the correction is made within 5 working days.

Question: How can an individual who is not an individual entrepreneur, lawyer, notary in private practice obtain a Certificate of Registration with the Tax Authority?

Answer: To obtain a Certificate of registration with a tax authority, you must apply with an Application to any tax authority serving individuals. Registration with the tax authority of an individual who is not an individual entrepreneur is carried out by the tax authority at his place of residence. You must have an identity document with you and confirming registration at the place of residence. If available in the Unified state register taxpayers of information about the registration with the tax authority of an individual at the place of residence who applied with the Application for registration, his registration with the specified tax authority is not carried out, and the Application for registration serves as the basis for the issuance of a Certificate in the form to this individual , established by the Federal Tax Service of Russia, within five working days from the date of receipt of such a Statement. You can apply to the tax inspectorates personally with the application for registration, send it by mail, and also fill out the Application on the official website of the Federal Tax Service www.nalog.ru using the service "Submitting an application for registration of an individual". When sending the Application by mail with acknowledgment of receipt, the Application for registration may be accompanied by a duly certified copy of the document proving the identity of an individual and confirming registration at the place of residence.

Question: What is the time limit for a tax authority to respond to a written request from a taxpayer?

Answer: Individual informing of the taxpayer on the basis of his written request is carried out within 30 calendar days from the date of his registration with the inspection of the Federal Tax Service of Russia. If necessary, the period for consideration of a written request may be extended by the head of the Inspectorate of the Federal Tax Service of Russia, but by no more than 30 calendar days with the obligatory notification of the taxpayer about the extension of the period for considering such a request, indicating the reasons for the extension of the period no later than 3 business days before the expiration of the period its execution.

Question: In what ways and in what form can citizens apply to the tax authorities?

Answer: Citizens have the right to apply to the tax authorities:

In writing (by post, fax) to the address of the tax authorities;

In the shape of electronic document without an electronic signature from the official website of the Federal Tax Service on the Internet www.nalog.ru through the online services “Contact the Federal Tax Service of Russia” and “Personal account of a taxpayer of an individual”;

In the form of an electronic document through the federal state information system from the official website of the Single Portal of State and Municipal Services "on the Internet www.gosuslugi.ru;

Orally directly to the tax authority or by calling the tax authorities' inquiry service;

In the manner established for the personal reception of citizens.

Question: Where can I find information about property tax debts of individuals?

Answer: You can get information about debt in one of the following ways:

Using the service of the official website of the Federal Tax Service of Russia "Personal account of the taxpayer for individuals" www.nalog.ru;

On the Single portal of state and municipal services www.gosuslugi.ru;

Check the availability of information about yourself in the Data Bank enforcement proceedings Federal Service bailiffs www.fssprus.ru;

In case of a personal appeal directly to the tax authority;

By personal application to the Multifunctional Center for the Provision of State and Municipal Services in the Republic of Tatarstan (MFC).

Question: How to correctly draw up a payment document when paying taxes for another (other) person?

Answer: In order for the payment made for other persons to be timely reflected as intended, it is necessary to comply with the Rules for filling out payment documents, which are determined by Order of the Ministry of Finance of the Russian Federation No. 107n.

So, if payment is made for another person, the details of the payer whose duty to pay taxes is being fulfilled is indicated in the payment documents in the appropriate fields. This applies to such details as TIN and KPP.

In this case, the name of the payer making the payment is indicated in the "Payer" field.

Also, the status of the payer must correspond to the status of the person whose obligation to pay payments is being fulfilled.

In the "Purpose of payment" field, the first is information about the TIN and KPP of the person making the payment, then - the name of the taxpayer whose duty is being performed.

Question:What actions need to be taken by the property owner if he has not received the tax notification letter?

Answer:Tax notices are not sent by mail to taxpayers in the following cases:

1) availability tax relief, tax deduction, other grounds established by law that completely exempt the owner of the taxable object from paying tax;

2) if the total amount tax liabilities reflected in the tax notification is less than 100 rubles;

3) the taxpayer is a user of the Internet service of the Federal Tax Service Russia - the personal account of the taxpayer and did not send a notice of the need to obtain tax documents on paper.

In other cases, if the tax notification is not received, the taxpayer must contact the tax office in person or electronically using the Internet service of the Federal Tax Service of Russia "Personal account of the taxpayer for individuals".

Property or vehicle owners who have never received tax notifications or claimed tax credits,are obliged to report the availability of these objects to any tax authority according to the approved form of the Message.

Question:If an individual owns two apartments, for which of them is the tax deduction applied when calculating the property tax of individuals?

Answer:The application of the tax deduction for taxable items provided for in Article 403 of the Tax Code of the Russian Federation in calculating the tax on property of individuals does not depend on the number of residential premises owned by the taxpayer and provides for a reduction in the tax base for each apartment by the cadastral value of its 20 square meters.

Question:Can the owner of a wanted car not submit a certificate from the internal affairs bodies about the theft of the car for exemption from transport tax?

Answer:The provisions of the Tax Code of the Russian Federation do not impose on the owner of wanted vehicles the obligation to submit to the tax office a document confirming the fact of theft of the relevant vehicle.

In case of receipt of an application from the owner of a vehicle for exemption from paying tax without submitting documents confirming the fact of theft of his car, the tax inspectorate will send an additional request to the authorized body to confirm this fact, indicating the period from the beginning of which the object of taxation is on the wanted list.

Question:Is an entrepreneur who was previously exempted from property tax in relation to a store owned by him / her obligated to pay property tax based on the tax notification received?

Answer:In 2015, Federal Law No. 382-FZ of November 29, 2014 came into force, abolishing property tax benefits in relation to certain real estate objects of individual entrepreneurs.

This Law regulates the relations provided for by Article 378.2 of the Tax Code of the Russian Federation.

The objects must have an approved cadastral value and they must be included in the List, which is approved for each tax period by the authorized executive body of the constituent entity of the Russian Federation.

If the entrepreneur's store is located in a building included in the above List, then the entrepreneur must pay property tax on the basis of a tax notice.

Question:Can the calculation of property tax in a tax notification differ from the tax amount specified in the Internet service of the Federal Tax Service of Russia "Tax Calculator"?

Answer:When entering the cadastral number of an object in the Internet service of the Federal Tax Service of Russia "Tax Calculator - Calculation of Land Tax and Property Tax of Individuals Calculated Based on the Cadastral Value", the tax is calculated based on the value of the cadastral value contained in the Rosreestr databases as of the current date.

If new results of the state cadastral appraisal of real estate objects were approved in the subject of the Russian Federation in the current year, then the value of the cadastral value used to calculate the tax for previous years will differ.

Given this feature, for calculating tax in the "Calculator" is provided additional mode"Manual" input of the cadastral value as of the date selected by the applicant.

In addition, when using the "Calculator" to calculate property tax at the cadastral value, it is necessary to take into account the amount of tax calculated based on the inventory value of the object. Read more at

Question:How does the user personal account taxpayer to receive tax notification by mail at the address of the place of residence?

Answer:Based on article 11.2 of the Tax Code of the Russian Federation, if it is necessary to receive a tax notification by mail, users of the taxpayer's personal account must notify the tax authority through this Internet service. The notification must be electronically signed. Get reinforced unqualified electronic signature can be done directly in the personal account of the taxpayer online. Read more at the official website of the Federal Tax Service www. nalog. ru.

Question:Will the tax authority recalculate the tax with the formation of a new tax notification, if the local government decided to reduce the tax rate on the property of individuals?

Answer:These circumstances, which improve the position of the taxpayer, are the basis for recalculating the tax, including for previous tax periods.

For users of the taxpayer's personal account, the updated tax calculation will be posted in the new tax notification in the personal account.

To obtain a new tax notice, you can apply directly to the tax office at your place of residence or at the location of the objects of taxation.

The results of the recalculation of tax liabilities in other cases will be included in the tax notifications sent by the tax authorities during the campaign for the mass mailing of tax documents in the next tax period.

Question:What is the deadline for paying the tax indicated in the tax notification prepared after the recalculation of the land tax in connection with the decision taken by the local government to reduce the tax rate?

Answer:The current legislation for individuals established a single deadline for the payment of property taxes no later than December 1 of the year following the expired tax period.

In case of recalculation by the tax authority of the previously calculated tax, the tax shall be paid on the basis of the tax notification within the period specified in the tax notification. In this case, the tax notification must be sent no later than 30 days before the due date specified in the tax notification.

Question:What multiplying factors are applied to the transport tax for the owners of powerful expensive cars?

Answer:In a relationship passenger cars, with an average cost of 3 million rubles or more, the amount of transport tax is calculated taking into account the increasing coefficients established by paragraph 2 of Article 362 of the Tax Code.

The list of such cars is published annually no later than March 1 onofficial website Ministry of Industry and Trade of Russia.

Since the transport tax is calculated not on the cost of a car, but on the power of its engine, the average cost of expensive cars is the amount needed to determine the coefficient. The cost of purchasing a car, as well as its physical or technical condition, is not taken into account when determining the coefficient.

Question:What are the features with the calculation of land tax for areas where housing is being built?

Answer: In 2017, for the first time, the land tax will be doubled for land plots allocated for individual housing construction, but on which there are still no built and registered houses.

According to paragraph 16 of Article 396 of the Tax Code of the Russian Federation in relation to land plots acquired by individuals for individual housing construction, the tax is calculated taking into account the coefficient 2 during the design and construction period exceeding a ten-year period. Factor "2" is applied up to state registration rights to the constructed property.

For land plots acquired during 2006 by individuals for individual housing construction and in the absence of a registered object on it, a ten-year period for calculating the land tax in a single amount expired in 2016. For 2016, the tax on such sites will be calculated with an increasing coefficient of “two”, i.e. in double size.

At the same time, when determining the ten-year period, the date of issue of a permit for the construction of a residential building is taken into account. Ten years will be calculated from the date of issue of the permit, and not the registration of rights to the land plot.

Question: I am a pensioner. In 2016, she received paid dental services (dental prosthetics). Can I get a social tax deduction?

Answer: The procedure for providing social tax deductions, including in the amount aimed at medical services, established by article 219 of the Tax Code of the Russian Federation.

On the basis of article 219 of the Tax Code of the Russian Federation, a taxpayer has the right to receive a social tax deduction in the amount paid by the taxpayer in the tax period for medical services. However, the deduction is provided only if for the specified period the citizen had income from which personal income tax was withheld.

If the pensioner has no income from which tax is withheld at a rate of 13%, social deduction for the tax period is not provided.

Question: What is the procedure for granting a social tax deduction for training in the case when an agreement with educational institution is concluded by the student, and an additional agreement to the contract involves payment both by the student himself and by one of his parents?

Answer: In this case, both the student himself and his parents can apply for a social tax deduction in accordance with the established procedure, if there are documents confirming the payment of tuition, drawn up respectively for the student himself and for one of his parents.

Question: K a property acquired during marriage (at the expense of the spouses' common property) is registered in the common shared property of one of the spouses and their minor child. Is the other spouse, who is not named in the title deeds for this apartment, entitled to receive a property tax deduction? If so, how much?

Answer:The property acquired by the spouses during marriage is their joint ownership if the contract between them does not establish a different regime for this property. The common property of the spouses includes, in particular, those acquired at the expense of total income spouses real estate objects (including apartments and shares in them), regardless of whether in the name of which of the spouses they were acquired, or in the name of whom or by whom of the spouses cash.

Consequently, despite the fact that the share of the apartment is registered in the ownership of only one of the spouses, the second spouse has the right to receive a property tax deduction, the amount of which is determined in accordance with the established procedure

taking into account the specified share and a written statement of the spouses on the procedure for the distribution of the property tax deduction agreed upon between them.

Also, this spouse has the right to receive a property tax deduction in the amount of expenses incurred by the spouses to acquire an apartment in the ownership of a minor child - based on the share in the ownership of the child.

Question: In which case income received in cash and in kind from individuals as a gift is not subject to exemption from taxation of personal income tax?

Answer:In accordance with clause 18.1 of Article 217 of the Tax Code, the income of individuals (citizens of the Russian Federation, foreign citizens, stateless persons) in cash and in kind, received from individuals as a gift, is not subject to exemption from personal income tax in the case when the following conditions are simultaneously met:

Firstly, the donee and the donor are not family members and (or) close relatives - spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half brothers and sisters (having a common father or mother);

Secondly, the object of the donation contract is real estate(apartments, rooms, residential buildings, land plots, etc.), vehicles, shares, shares, shares.

At the same time, for individuals who are tax residents of the Russian Federation, the above income received both from sources in the Russian Federation and from sources outside the Russian Federation is subject to personal income tax. Individuals who are not tax residents of the Russian Federation pay personal income tax on such income received from sources in the Russian Federation.

Question: What is the return period for overpaid personal income tax when the taxpayer uses the right to tax deductions in case of submitting an application for a tax refund simultaneously with a tax return in the form of 3-NDFL?

Answer: Cameral tax audit a tax declaration in the form of 3-NDFL is carried out by the tax authority within three months from the date of submission of such a declaration and required documents... If the right of the taxpayer to apply the tax deduction is confirmed, he becomes entitled to a tax refund. The amount of overpaid tax is subject to refund upon a written application from the taxpayer within one month from the date of receipt of such an application by the tax authority. The decision to refund the amount of overpaid tax is made by the tax authority within 10 days from the date of receipt of the taxpayer's application. Thus, if a taxpayer submits an application for a tax refund simultaneously with a tax return, maximum term receipt of funds to the applicant's current account 4 months.

1. Income tax question:
LLC "Zhemchug" uses the accrual method for profit tax purposes.

Question: In what period should the costs of certification of products and services be written off, given that the contract provides for a one-time performance of these works?

Answer:
During the period for which the certificate was issued. In accordance with clause 2 of clause 1 of article 264 of the Tax Code of the Russian Federation, the costs of certification of products and services are related to other costs associated with production and sale.

According to Article 20 Federal law dated 27.12.2002 N 184-FZ "On technical regulation" confirmation of conformity (certification) on the territory of the Russian Federation may be voluntary or mandatory.

In the case of mandatory certification of products (services), payment shall be made for the services of the certification body for products (services); testing laboratory; quality systems certification body (production); for inspection control over the compliance of certified products (services) with requirements normative documents; for the issuance of a certificate and license for the use of the conformity mark.

The costs of voluntary certification of products and services are subject to inclusion in the composition of other costs associated with production and (or) sale, and reduce the taxable base for corporate income tax (Letter of the Ministry of Finance of Russia dated 05.25.2006 N 03-03-04 / 4/96 ).

In accordance with clause 1 of article 272 of the Tax Code of the Russian Federation, if the terms of the agreement provide for the receipt of income for more than one reporting period and the phased delivery of goods (works, services) is not provided, the costs are allocated by the taxpayer independently, taking into account the principle of uniformity of recognition of income and expenses.

According to the Ministry of Finance of Russia and the tax authorities, organizations that determine income and expenses on an accrual basis, the costs of certification of products and services should be accounted for as expenses of the current period during the period for which the certificate is issued.

2. Question on personal income tax:
The organization withholds from the employee alimony for two minor children in the amount of 1/3 of the earnings on the basis of writ of execution... In September, the organization paid in favor of the employee: salary - 10,000 rubles, temporary disability allowance - 1,000 rubles, material assistance in connection with the registration of marriage - 1,600 rubles. (no other material assistance was paid to the employee in the current year).

Question: How much should be withheld alimony for a given month if standard tax deductions are not provided to an employee?

Answer:
RUB 3190 The calculation base when calculating alimony does not include the amount material assistance in connection with the registration of marriage (subparagraph "l" of clause 2 of the Decree of the Government of the Russian Federation of July 18, 1996 N 841. Alimony is calculated from the amount remaining after withholding taxes (Article 65 of the Federal Law of July 21, 1997 N119-FZ). If the amount of material assistance is not subject to personal income tax, since the employee's income did not exceed 4000 rubles for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation), that is, the amount of personal income tax withheld will be 1430 rubles [(10000 rubles + 1000 rubles) x 13%]. Alimony must be withheld from the amount of 9,570 rubles (10,000 rubles + 1000-1430 rubles). Their amount will be 3,190 rubles (9,570 rubles x 1/3).

3. Question on the simplified taxation system (STS):
LLC "Profi", applying the simplified tax system, at the request of the customer issued an invoice with the allocated amount of VAT.
Question: Does the customer have the right to accept this tax amount for deduction?

Answer:
No. Clause 3 of Article 169 of the Tax Code of the Russian Federation stipulates that VAT taxpayers who carry out transactions for the sale of goods (work, services) on the territory of the Russian Federation are obliged to draw up invoices.

Since organizations applying the simplified tax system are not recognized as VAT taxpayers (Article 346.11 of the Tax Code of the Russian Federation), they should not draw up and issue invoices when carrying out transactions for the sale of goods (works, services).

In accordance with subparagraph 1 of clause 5 of article 173 of the Tax Code of the Russian Federation, in the case of issuing an invoice to the buyer with the allocation of the amount of VAT by persons who are not taxpayers of this tax, the amount of tax payable to the budget is determined as the amount of tax indicated in the invoice- the invoice handed over to the buyer (in this case, the customer).

At the same time, the customer does not have the right to deduct the amounts of VAT presented on such an invoice, since, on the basis of clause 2 of article 171 of the Tax Code of the Russian Federation, the tax amounts presented by the VAT taxpayer (seller) are subject to deduction in accordance with paragraphs. 1 article 168 of the Tax Code of the Russian Federation to a VAT taxpayer (buyer) when purchasing goods (works, services) on the territory of the Russian Federation.

4. Question on income tax:
Property value with a term useful use more than 12 months and an initial cost of more than 20,000 rubles. repaid by depreciation. Expenses for the acquisition of exclusive rights to computer programs costing less than 10,000 rubles. are recognized at a time.

Question: How to take into account when calculating income tax the costs of acquiring exclusive rights to computer programs worth 10,000 - 20,000 rubles?

Answer:
Through the mechanism of depreciation. In accordance with clause 1 of article 256 of the Tax Code of the Russian Federation, depreciable property for the purpose of taxation of profits is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Code), are used by him for extraction of income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles.

At the same time, in accordance with clause 26, clause 1 of article 264 of the Tax Code of the Russian Federation, other costs associated with production and sales include the costs of acquiring exclusive rights to computer programs costing less than 10,000 rubles.

Considering the above, the cost of acquiring exclusive rights to computer programs costing more than 10,000 rubles. cannot be included in other expenses.

In this regard, according to the Department, intangible assets in the form of exclusive rights to computer programs with an initial cost of more than 10,000 rubles. are subject to amortization in tax accounting in accordance with the procedure established by Art. Art. 256 - 259 of the Tax Code of the Russian Federation.

5. Question on personal income tax (PIT):
The spouses purchased an apartment at the expense of a targeted loan in the common share ownership. In this case, the documents for the payment of interest on the loan are issued in the name of one of the spouses.

Question: Is the other spouse entitled to receive a property tax deduction for personal income tax in the amount of interest paid on the target loan?

Answer:
It has. In accordance with subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction, in particular, in the amount aimed at paying off interest on target loans(loans) received from credit and other organizations of the Russian Federation and actually spent by them for new construction or the acquisition of a residential house, apartment, room or share (stakes) in them on the territory of the Russian Federation.

In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property.

It follows from this that if the payment of interest on a loan actually spent on the purchase of an apartment was made at the expense of the spouses' common property, both spouses can be considered to be involved in the interest expense.

Thus, both spouses (co-borrowers) who have entered into loan agreement for the purchase of an apartment in shared ownership, regardless of which of the spouses the documents for payment of interest on the targeted loan are drawn up for.

6. Question about VAT:
The Russian organization sells goods for export. In this case, the proceeds for the goods sold come from third parties.

Question: Does it apply zero rate for VAT, if the proceeds come from a Russian entity?

Answer:
Yes, if there is a document confirming the contractual obligations between the foreign buyer and the person who is instructed to make payment for the specified goods.

7. Question on land tax:
The organization owns individual non-residential premises in an apartment building by right of ownership. At the same time, the organization does not have ownership of the land plot under the house. The land plot on which the house is located was formed before the entry into force of the Housing Code of the Russian Federation. The state cadastral registration has been carried out in relation to the specified site.

Question: Is the organization in this situation a land tax payer?

Answer:
Yes. In accordance with clause 1 of article 36 of the Housing Code of the Russian Federation, the owners of premises in an apartment building are entitled to a common shared ownership common property in an apartment building, including the land on which the this house, with elements of landscaping and improvement and other objects located on the land plot intended for the maintenance, operation and improvement of this house.

According to paragraph 2 of Art. 23 of the Federal Law of 21.07.1997 N 122-FZ "On state registration of rights to real estate and transactions with it" state registration of the emergence, transfer, restriction (encumbrance) or termination of the right to residential or non-residential premises in apartment buildings is simultaneously state registration inseparably the associated right of common shared ownership of common property.

Thus, from the moment of formation of the land plot on which the residential building is located, in accordance with land legislation and legislation on urban planning, as well as the assignment of a cadastral number to the specified land plot, the organization is recognized as a payer of land tax in respect of the corresponding share of the land plot. In this case, the basis for paying tax is a certificate of ownership of the organization to non-residential premises.

At the same time, the absence of a document on the right to use land, the receipt of which depends solely on the will of the user himself, in the opinion of the Ministry of Finance of Russia (Letters of June 27, 2006 N 03-06-02-02 / 84), cannot serve as a basis for exempting him from paying land tax.

The tax authorities take the same position on this issue. So, the Letter of the Federal Tax Service of Russia dated January 11, 2006 N 21-4-04 / 2 states that organizations and individuals who have not completed documents of title to actually used land plots, including those under lease agreements, are obliged to pay from 01.01.2005 land tax.

Taking into account the above, the holders of a share in the right of common ownership of apartment house and owners of residential and non-residential premises this house, despite the absence of documents of title on the state registration of a land plot, are taxpayers of land tax in the manner provided for in paragraph 1 of Art. 392 of the Tax Code of the Russian Federation.

8. Question on the unified social tax:
The organization entered into a lease agreement for a vehicle with a crew with an individual (not an individual entrepreneur).

Question: Is the amount paid to an individual under this agreement subject to unified social tax?

Answer: Yes, but not the whole amount. Article 236 of the Tax Code of the Russian Federation establishes that the object of taxation is a single social tax for taxpayers making payments in favor of individuals, payments and other remuneration accrued by taxpayers in favor of individuals for labor and civil contracts, the subject of which is the performance of work, the provision of services (with the exception of fees paid individual entrepreneurs, lawyers, notaries in private practice), as well as under copyright agreements.

According to Article 632 of the Civil Code of the Russian Federation, under a lease agreement (temporary chartering) of a vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides services on its own for its management and control. technical operation.

In this case, payments made by the organization (lessee) to an individual (lessor) within the framework of the specified agreement in terms of payment for services for driving vehicles and their technical operation are subject to UST in the generally established manner, along with payments to staff members. If the agreement specifies the total amount of the rent (without allocation of payment for the use of the vehicle), then the entire amount is subject to the UST.

9. Question about single tax on imputed income for certain types of activities:

Question: Is it payable UTII activity service providers legal entities, carrying out trade in vehicles, for storage in paid parking lots of the specified vehicles intended for resale?

Answer:
No. In accordance with clause 4 of clause 2 of article 346.26 of the Tax Code of the Russian Federation, taxpayers who carry out entrepreneurial activities in the provision of services for storing vehicles in paid parking lots can be transferred to pay UTII.

According to Article 346.27 of the Tax Code of the Russian Federation, paid parking areas are understood as areas (including open and covered areas) used as places for the provision of paid services for the storage of vehicles.

Vehicles include motor vehicles designed for the transportation of passengers and goods on the roads (buses of all types, cars and trucks). Vehicles do not include trailers, semi-trailers and dismantling trailers.

It should be borne in mind that in accordance with clause 3 of Article 38 of the Tax Code of the Russian Federation, any property sold or intended for sale is recognized as a commodity for the purposes of the Tax Code of the Russian Federation.

In this regard, taxpayers providing services to legal entities that trade in vehicles for the storage of vehicles intended for sale, that is, being goods, should not be transferred to pay UTII. This business activity is subject to taxation under other taxation regimes.

10. Question on personal income tax (PIT):

Question: Does the organization have an obligation to withhold and transfer to personal income tax budget when returning borrowed funds to an individual - the lender under a loan agreement?

Answer:
No. According to clause 4 of article 226 of the Tax Code of the Russian Federation, tax agents are obliged to withhold the accrued tax amount from the taxpayer's income when they are actually paid. In this case, the deduction is made from any funds paid tax agent.

According to Article 209 of the Tax Code of the Russian Federation, the object of personal income tax is income received by individuals - tax residents of the Russian Federation from sources both in the Russian Federation and abroad, as well as income from sources in the Russian Federation received by individuals who are not tax residents Russian Federation.

When determining the tax base for personal income tax, all income of the taxpayer is taken into account, which he received both in cash and in kind, or the right to dispose of which he had, as well as income in the form material benefits, determined in accordance with Article 212 of the Tax Code of the Russian Federation (clause 1 of Article 210 of the Tax Code of the Russian Federation).

Income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be estimated (Article 41 of the Tax Code of the Russian Federation).

Since the borrower returns the same amount of money that he received under the loan agreement (Article 807 of the Civil Code of the Russian Federation), the return of funds to the lender does not lead to the formation of economic benefits from the latter.

Therefore, the organization does not have the obligation to withhold and transfer personal income tax from the loan amount to the budget. Only the interest income of an individual is subject to taxation. Since there are no tax deductions and tax exemptions for this operation of the Tax Code of the Russian Federation, interest income is taxed in full amount according to the interest rate provided for by Article 224 of the Tax Code of the Russian Federation.

11. Question on the simplified taxation system (STS):
The organization using the simplified tax system has received property under the contract for free use.

Question: Should an organization include in its income when calculating tax income in the form of a free-of-charge right to use this property?

Answer:
Yes. In accordance with clause 1 of article 346.15 of the Tax Code of the Russian Federation, organizations applying the simplified taxation system, when determining the object of taxation, take into account income from the sale of goods (works, services), the sale of property and property rights, determined in accordance with Article 249 of the Tax Code of the Russian Federation, and non-operating income determined in accordance with Article 250 of the Tax Code of the Russian Federation.

Income in the form of property rights received free of charge shall be included in non-operating income on the basis of clause 8 of article 250 of the Tax Code of the Russian Federation.

Upon receipt of property (work, services) free of charge, income assessment is carried out based on market prices determined taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, but not lower than determined in accordance with Chapter 25 of the Tax Code of the Russian Federation residual value- for depreciable property and not less than the cost of production (acquisition) - for other property (work performed, services rendered). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services), either by documents or by an independent assessment.

Thus, a taxpayer applying a simplified taxation system and receiving property for free use under a contract includes income in the form of a free right to use property, determined on the basis of market prices for renting an identical property, excluding value added tax.

12. Question about VAT:
The seller pays the buyer of goods a premium based on the results of sales for a certain period without changing the price of the goods.

Question: Are premiums received by the buyer from the seller subject to VAT?

Answer:
No. In accordance with clause 1 of clause 1 of article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is operations on the sale of goods (work, services) on the territory of the Russian Federation, as well as the transfer of property rights.

In addition, on the basis of subparagraph 2 of paragraph 1 of article 162 of the Tax Code of the Russian Federation, monetary funds received by a taxpayer related to payment for goods (work, services) sold by this taxpayer are subject to VAT.

If the funds received by the taxpayer are not related to payment sold goods(works, services), they are not subject to VAT. Therefore, premiums received by the buyer of goods from the seller based on the results of sales for a certain period are not subject to VAT.

If you have not received supporting documents, we recommend:

• accept mail in the "Referent" program, update the page in the "Online Sprinter" or click the "Exchange" button in the "1C-Sprinter";
• check information about the performance of the IFTS in the section. This section publishes information about technical works and the approximate timeframe for restoring the working capacity of the regulatory authorities. If there is no information about technical work and the regulated period during which the documents should have been received has expired, we ask you to provide us with the following information:
  • dates of sending reports;
  • types of reports to which no replies were received;
  • your contact information (name and phone / e-mail).

This can be done in any way convenient for you:

• Leave a message in the web chat on the main page of our site or on the topic "";
• by mail ;
• by phone +7 (495) 730-73-45.

We will contact the Federal Tax Service Inspectorate and do our best to help you resolve this question As soon as possible.

Important. If within the prescribed time frame, in response to the VAT declaration sent to any IFTS, you did not receive the "Receipt of Acceptance", we recommend that you contact the department office checks or the control and analytical department of the Inspectorate of the Federal Tax Service to which you sent the declaration, and find out what to do so that the VAT declaration is considered submitted.
Contacts of all IFTS are on the website www.nalog.ru in the section "Contacts and requests" - "Contacts of inspections".

How to send an unformalized document to the IFTS

It is recommended to submit non-formalized reporting in agreement with the Federal Tax Service Inspectorate, in which your organization is registered.

To send an unformalized letter to the Federal Tax Service Inspectorate, you must:

In the Taxcom-Dockliner program:

• On the "Preparation" tab, click on the "Create document" - "FTS" - "Application" button;
• Fill in the required fields, add attachments (if necessary), click "Create".

After clicking the "Create" button, a file will appear on the "Prepare" tab, ready to be sent to the inspection, which must be sent like a regular report.

Investment requirements:

In the program "Referent":

• on the "Output control" tab, click on the "Written appeal of the taxpayer" button located in the upper panel of the program,
• fill in the required fields and attach a document.

After clicking the "Generate" button, a file will appear on the output control of the program, ready to be sent to the inspection, which must be sent as a regular report.

Investment requirements:

In the "Online Sprinter":

• On the "Drafts" tab, click the "Create" button.
• Select "Appeal to NO" on the left, "1166102 - Appeal to the tax authority" on the right and click "Go to editing".
• Fields marked in red are required. We also recommend that you check the fields that are filled in automatically. If the data is not automatically specified or is incorrect, you can make changes in the "Settings" section. The fields "(taxpayer)", "TIN:", "Address of residence in the Russian Federation:" can be filled in on the "Details" tab. Fields "KPP:", "Inquiry Inspectorate:" - on the "Controlling bodies" tab. Signatory data - on the "Officials" or "Proxy" tab.
• Attachments can be added using the Download button.

In 1C-Sprinter:

• open the directory "Regulated and financial statements"→" Exchange journal ";
• go to the tab "FTS" → "Outgoing documents";
• click the "Add" and "Submit" buttons.

Example of filling out a power of attorney

Power of Attorney No.__

Moscow __ ___________20__

Limited Liability Company "Name of the Organization", INN XXXXXXXXXX, KPP XXXXXXXXX, OGRN XXXXXXXXXXXXXX, represented by director Ivanov Sergey Lukich, acting on the basis of the Charter, authorizes Elena Mikhailovna Gromova (passport XX XX N XXX_В _______________ subdivisions XXX-XXX) represent the interests of the Limited Liability Company "Name of the Organization" in the tax authorities of the Russian Federation and perform all the actions necessary for this, including signing on behalf of the director of the Limited Liability Company "Name of the Organization" accounting and tax reporting, submit, request and receive on behalf of the Limited Liability Company "Name of the Organization" any documents.

This power of attorney is issued for a period of three years without the right of substitution.

Director of LLC "Name of the Organization" Ivanov S.L.

How to form an off line request to the tax authority

In the program "Referent"

• launch the "Referent" program;
• go to the "Output control" tab;
• select in the menu item "Actions" → "Create" → "Requests of the Federal Tax Service".

The "FTS Requests" window will open. If you have several organizations, you need to select the one on behalf of which you want to send the request, and click the "OK" button.

After that, a form will appear to fill out the request. This form requires:

• in the field "Direction of the IFTS" select from the drop-down list the code of the tax authority to which the request is sent;
• in the field "Responsible person" select the full name of the owner of the signature key certificate;
• in the "Taxpayer" field, indicate the organization for which the request is being generated;
• in the field "Final IFTS" indicate the tax authority in which the organization is registered;
• in the field "Response form" select from the drop-down list the type (format) of the electronic document that you will receive in response;
• in the field "Request code" it is indicated which document should be obtained from tax office:
• a certificate on the status of calculations for taxes, fees, penalties and fines;
• statement of transactions for settlements with the budget;
• scroll tax returns(calculations) and accounting statements;
• an act of reconciliation of calculations for taxes, fees, penalties and fines;
• a certificate on the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines.

After filling out the form, click on the "Create" button, the generated request will appear on the "Output control" tab, and you can successfully send it to the inspection.

Using the "Online Sprinter" service

To form a request, you must:

• in the "Online Sprinter" select the "Drafts" side menu item;
• in the upper left corner, click the "Create" button;
• select from the list of documents the element "ION request";
• select the form from the drop-down list "Select the document form ...", fill it in and click on the "Submit" button.

In the PC "1C-Sprinter"

To form a request, you must:

• in the "Regulated and financial reporting" section, open the "Exchange Journal" menu (in "Enterprise Accounting" 3.0 "Exchange Journal" is located in the "Administration" menu);
• open the "FTS" tab;
• go to the "Requests" tab and click the "New" button;
• fill in the required fields and send a request.

Purchase / sales books are displayed empty, although they were full

If the purchase / sales books appear empty after unloading from accounting software, it is necessary to check the line "Sign of the relevance of previously provided information" (line code 001 ):

• Digit 0 must be affixed if the information on this section was not provided in the previously submitted declaration (or if inconsistencies were revealed in them).
• Digit 1 must be affixed if the information provided to the IFTS earlier is up-to-date, reliable and has not been changed.

If the number is 1, the section will be blank.

To send the book of purchases / sales to the Federal Tax Service Inspectorate filled out, you must put the number 0 in line 001.

When checking add. sections in the VAT return, the message “The structure of the XML file is broken. The file could not be processed "

This message appears if the report contains service characters “<>& ’” ”In the wrong place.