To find out and pay your property tax debt - check and search the database of the Federal Tax Service of the Russian Federation through the official online service site. Tax debts are checked for individuals.
Find out property tax debts
Enter the TIN (taxpayer identification number) or Document Index (UIN) and you will find out the property tax debt in the database of the Federal Tax Service of the Russian Federation.
Individual property tax
Individuals, like organizations, in our country have a duty to pay taxes. Some types of payments are required for both legal entities and citizens, and some taxes are established only for individuals.
Already from the name itself, we see that only citizens are taxpayers for it. But, of course, not all, but only those who own real estate by right of ownership. Apartments, houses, garages, etc. are all subject to property tax. And although the use of such an expression as property tax is not entirely correct, because the transport or land tax is also property in nature, but in this article it will not be a mistake.
It is important that there is no age limit for property owners. That is, if a six-year-old child owns an apartment, then he will be recognized as the payer for the property tax of individuals, his legal representatives will simply make payments for him.
How 2019 property tax is calculated
Despite the fact that the tax on property of individuals is calculated directly by the Federal Tax Service, and citizens do not need to do this on their own, everyone needs to know and understand what the charges are based on. To calculate the tax, you need to know three things:
- The tax base (what is taken as the basis of the tax, from which the calculation is made);
- Tax rate;
- Additional information that may affect the amount of tax (do you have any benefits, how long you own, what percentage of ownership of the property).
After amending the Tax Code, for several years, including in 2019, property tax has been calculated from cadastral value of the property- which is the tax base for this type of taxes. Information on the cadastral value of real estate objects is in the Federal Register and is established (revalued) approximately once every three years. The activity of assessing the cadastral value of real estate must be carried out by state bodies, namely FGCK. If you do not agree with the established cadastral value of your object, you can challenge this in court.
2019 property tax rates
This tax is local, that is, of the third level, therefore, property tax rates for 2019 are established by the regulatory legal acts of the municipalities on the territory of which this or that property is located. Property tax rates for individuals can be lower (even zero) or higher, but changed by no more than three times the size established by federal legislation. Thus, the Tax Code of the Russian Federation has fixed three types rates: 0.1%, 0.2% and 0.5%. The most common in application is the rate of 0.1% (well, or in the form in which it is established by the regulatory legal acts of municipalities), since it is applied to residential buildings, apartments, etc. For more details on what rate should be applied, see chapter 32 of the Tax Code of the Russian Federation.
2019 Property Tax Incentives
Categories of persons who are eligible to provide preferential terms of taxation are the same for most individual taxes. These are war veterans, disabled people, pensioners and other persons specified in the law. For the benefit to be applied, you need to submit documents to the tax office confirming your right to a certain benefit.
It is important that preferential conditions are provided only for one property at the choice of the taxpayer. That is, if a pensioner owns 3 apartments, then he will pay property tax for individuals only for two apartments (which of the three to receive a benefit for, he chooses).
Additional benefits may be provided by local legislation, but local authorities cannot deny benefits already provided by the Code.
What is the deadline for paying property tax 2019, the consequences of non-payment
The legislatively established deadline for the payment of this tax for individuals, uniform for the whole country, is December 1 of each year.
Interestingly, in 2019, December 1 falls on Sunday, which, as you know, is a non-working day. Therefore, the last day of payment will be the first working day, that is, Monday (December 2).
If you make payments before this day, then no sanctions will be applied to you. But in case of delay, a penalty will be charged, and a fine may also be levied. Criminal legislation also describes tax crimes for which punishment up to imprisonment can be imposed.
How to find out property taxes? Payment of property tax for individuals
Living in modern world, no one wants to waste time on such ordinary and not very pleasant things like going to the tax office. Therefore, now, for your convenience, there is an opportunity to familiarize yourself with tax accruals and their payment via the Internet.
The official website is a website that works directly with the Federal Tax Service of Russia and the state system GIS GMP, allows you to find out the property tax debt 2019, indicating the following information to choose from:
- TIN (taxpayer identification number). With its help, you can find out exactly the property tax debt, that is, in a situation where the payment deadline has been missed;
- UIN (document index). By this number, you can find out the current charges themselves before the expiration of the payment period.
After you send a request, the screen will display information about charges, if they are not there, this will also be indicated. After reviewing, you can immediately pay the tax directly on the bank's website using a bank card. Do not be afraid to pay via the Internet, because online service guarantees the cancellation of the debt when it is paid, and all payments and personal data of the taxpayer are reliably protected by the encryption protocol of the payment system.
Is it worth it in the age of the development of the Internet to waste time near the cashier's window in a bank? Today, taxes can be paid using the TIN of an individual while sitting at a computer at home or at work. The only "minus" of this payment method is the absence of the usual receipt confirming the fact of depositing funds. But all the other advantages more than cover this shortcoming. The ways in which you can pay taxes online using the TIN will be discussed in this article.
How to use Public Services
The simplest and most understandable service for paying taxes on the TIN of an individual is considered to be State Services. Those who already have an account on the e-government portal will have to spend no more than 5 minutes for the entire operation. If there is no profile on the site, you should go through a simple registration and get access to the services of the service. This will come in handy more than once, for example, for quick paperwork, social payments, payment of utility bills.
Debt repayment on nalog.ru
The ability to pay taxes through a personal taxpayer account is available at nalog.ru. How to carry out the operation correctly will be described below.
You need to sign in to your account in one of the following ways:
- using accesses (the user becomes a member of the system if he passes authorization on the State Services);
- having a CEP (certificate and key electronic signature issued to its owner by the Certification Center);
- by entering the access obtained at the FTS branch at the place of residence (you need to go to the branch employee and ask for a registration card with a login and password to enter the account, this service is free).
Further, in your account, you can view the availability of debts and repay them in any way. If it is more convenient to pay in cash through a savings bank, you can issue a payment through the portal. If you want to use cashless payments, you need to select your bank in the list below.
For Sberbank cardholders
Sberbank cardholders have a wide choice: pay taxes with a bank card through State Services, use the bank's website, an application on the phone, a tax website, or pay the amount owed in self-service devices.
Paying taxes to Sberbank Online requires a network connection, regardless of whether the application is used on a tablet / smartphone or logging into the user's account on the Internet portal.
The first step is to enter the bank user account. Next, find the item marked in the screenshot below.
Now in the menu item "Payment for purchases" you need to find a line with an active link "Federal Tax Service". Then click on "Search and pay taxes". All that remains is to enter the details and confirm the payment.
A purple seal that appears near the "payment" will indicate that the operation was successful.
Note: if you need a receipt for the successful deposit of funds, you can print it at this stage. To do this, click on the "Print receipt" button. A printed receipt will have the same validity as a bank check.
Receipt index unknown? Funds can be transferred to the recipient by the taxpayer number:
- the first step is to log into your account;
- go to "Payments ..." again;
- then click on "FTS";
- in the column "Service selection" you need to click on "Search for debt by TIN";
- in the line below you must indicate your taxpayer number;
- then register the amount and confirm the operation using the code sent in SMS.
Now the reader has become aware of several ways to pay off tax debts via the Internet. The use of electronic services will save you from wasting time in queues at the savings bank, besides, online services do not charge commissions.
Every business is inevitably faced with the need to verify its business partners. Before concluding an agreement, and even more so sending an advance payment, we will do our best to check what our counterparty is (by TIN, for example): does it really exist? who signs the contract? how long has the company been on the market? do they know this company?
In a more specific case, the accountant is faced with the need to have evidence of his prudence in the case of tax audits, even though the Tax Code does not directly dictate such a duty.
The easiest first step is to check the counterparty by TIN on the Tax Office website for free. Online check is called "Check yourself and the counterparty" (nalog.ru). This method makes it possible to view the extract about the company from the Unified State Register of Legal Entities by TIN. As practice shows, this is good, but it is completely insufficient to check the firm fully and secure your business both from fraudsters and from claims from regulatory authorities.
We will tell you all the subtleties and details of checking companies: how and what to check, whether it is enough to check a company by TIN, with the help of what paid and free options to do it.
Counterparty check - tools:
Counterparty check - detailed help
What does “check a counterparty” mean?
On the website of the Tax Service and in special programs, you can collect and analyze documentary and other information about a business partner. These actions will determine how well your partner is doing business.
Who should do this?
In an organization, a tax audit of a counterparty by TIN is usually carried out by employees of the legal department or the department of economic security. If the organization does not have such a department, then checking the counterparties (according to the TIN on the IFTS website, for example) is the responsibility of the person concluding the contract.
Why do I need to check a counterparty by TIN on the website of the Tax Service or in a paid program?
There are various reasons to justify the need for this activity. This includes the risks of financial and economic life: the risk of non-delivery of goods, delivery of low-quality goods, late delivery of goods, etc., up to fraudulent schemes.
We are also obliged to remember that any transaction is subject to taxation. The Federal Tax Service has repeatedly stressed that the responsibility for choosing a company with which to cooperate lies entirely with the organization. The potential consequences of this choice are the organization's business risk. For example, during the audit, tax authorities may exclude a dubious transaction from expenses or not accept VAT deduction. To avoid such troubles, it is easier to check the company in advance by TIN on the website of the Tax Service, having received an extract from the Unified State Register of Legal Entities (tax.ru).
The state has not established a formal obligation to check companies when concluding contracts, much less the criteria for such a procedure, a list of necessary actions, a minimum package of documents.
In the Tax Code, there are no concepts such as "verification of a counterparty" or "bad faith of a taxpayer." Meanwhile, there is Clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court Russian Federation dated 12.10.2006 N 53 "On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits", which says: "The benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence ...". After that, the state actually entrusted the business with the obligation to check its partners, and a practicing accountant is constantly faced with the need to find a counterparty for TIN on the tax authorities' website, and then check "what he breathes".
Business customs
For many years, organizations have to first check the counterparty by TIN (the Federal Tax Service allows this to be done free of charge), and then documentary evidence of such an audit. During this time, the most frequently requested package of documents was formed:
- copy of the Articles of Association;
- extract from the Unified State Register of Legal Entities;
- copy of the registration certificate;
- a copy of the tax registration certificate;
- letter from statistics with codes;
- documents confirming the powers of the person with whom the contract is signed, for example, a power of attorney and a copy of a passport.
Please note that verification of the fact of entering information into the Unified State Register of Legal Entities and obtaining a document confirming the authority of the person to sign documents from the point of view of the Ministry of Finance testifies to due diligence (letter of the Ministry of Finance of Russia dated 10.04.2009 No. 03-02-07 / 1-177).
In addition, depending on the activity, the following may be requested:
- organization card;
- an extract from the staffing table (if a narrow specialist requires to perform work);
- licenses with attachments to them, necessary permissions;
- certificates from the Federal Tax Service about the absence of debt;
- copies of accounting and tax statements for past period with a mark of the Federal Tax Service;
- copy of the lease agreement (office, warehouse, etc.).
Much less common, but there are already use cases when the following are requested:
- analytical notes (i.e. a short summary of the company on the implementation of similar projects);
- letters of recommendation (usually requested by banks);
- audit report;
- and even a statement of the current account for the last month-quarter-year.
Publicly available sources of information
Acting on your own, you should use the sources of information:
- request an extract from the Unified State Register of Legal Entities on your own to your partner;
- check if he has a website;
- send a request to the Federal Tax Service in a free form about the conscientiousness of the taxpayer;
- check if he is registered at the "mass registration" address on the FTS website;
- you can check yourself and the counterparty in the service of the Federal Tax Service of the same name on the site "check yourself and the counterparty" nalog.ru (initially you will need to check the TIN on the tax website);
- check it out in the "Bulletin state registration»Whether he has started a liquidation or reorganization procedure;
- check it in the service of the Federal Tax Service "Transparent Business";
- look for the passport of the sole executive body on the website of the Ministry of Internal Affairs to find out if it was lost some time ago;
- on the website of the licensing authority, you can check the license data;
- on the website of the Supreme Arbitration Court of the Russian Federation and other courts, you can find out if the company participated in the proceedings;
- fill in the name of the company you are interested in and the surname, name, patronymic of the director in any search engine and view all references to them.
What organizational measures should be taken in the company to be protected from unscrupulous counterparties?
Each company independently decides the degree of possible risk when concluding contracts and takes appropriate organizational measures. Usually a person responsible for this procedure person, and the procedure itself is regulated by the internal Regulation or the Rules of Procedure for the verification of counterparties. At a minimum, in each organization, a counterparty is checked on the tax website by TIN for free.
In conclusion, we must say that, unfortunately, even all these actions taken together will not secure you 100% of the possible problems or on the likelihood of claims from the Federal Tax Service. However, it is within our power to reduce this risk to an insignificant one.
- full and abbreviated name of the organization in Russian (also, in some cases, the company name in English language),
- organizational and legal form of legal entity,
- legal address (location),
- information about the state of the legal entity,
- management of the organization (information about persons who have the right to act on behalf of a legal entity without a power of attorney),
- information about the founders (participants),
- information about the registrar (for joint stock companies),
- the size authorized capital organizations,
- information on the size and par value of shares in the authorized capital of the company owned by the company and its members,
- information on the transfer of shares or parts of shares as a pledge or on their other encumbrance,
- information about the person in charge of the management of the shares transferred by way of inheritance,
- information about branches and representative offices,
- information about the types of activities of the organization (main and additional),
- information about issued licenses,
- information about being in the process of reorganization,
- information about being in the process of liquidation,
- method of termination of activities for liquidated legal entities,
- information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities, in constituent documents which changes are made in connection with the reorganization, as well as for legal entities that ceased their activities as a result of the reorganization,
- taxpayer identification number (TIN) and information about registration with the tax authority,
- information on registration as an insured in the territorial body of the Pension Fund of the Russian Federation (PF RF) and in the executive body of the Social Insurance Fund of the Russian Federation (FSS RF),
- information that the legal entity is in the process of reducing its authorized capital,
- the date of registration of changes made to the constituent documents, or, in cases established by law, the date of receipt by the registering authority of the notice of changes made to the constituent documents.
An extract from the Unified State Register of Legal Entities is an excerpt of basic information about this legal entity (with the exception of some personal data about individuals, which are provided only to authorized bodies) from the Unified State Register of Legal Entities of the Federal Tax Service of the Russian Federation.
Single State Register legal entities (USRLE) is a federal information resource containing general systematized information about all legal entities carrying out entrepreneurial activity on the territory of the Russian Federation, as well as, in a number of cases, on organizations liquidated and in the process of liquidation. The register is maintained by the Federal tax service Russia (FTS RF) through territorial bodies. In accordance with the legislation of the Russian Federation, the data of the Unified State Register of Legal Entities are open and publicly available.
The information contained in the extract from the Unified State Register of Legal Entities is key when checking the counterparty and, along with other documents, can confirm the ownership, rights of the founders or management of the organization to conclude contracts and perform other legally significant actions on behalf of a legal entity (LE), and also give valuable information about the state of the legal entity and the general reliability of the counterparty.
There are several main types of statements:
Regular (electronic, informational) extract from the Unified State Register of Legal Entities- contains the main open and publicly available information from the Unified State Register of Legal Entities. It does not contain the passport data of the founders and managers of the legal entity, as well as information about the bank account of the organization.
You can get an extract from the Unified State Register of Legal Entities online and completely free of charge on the website, the data is updated daily from an official source (Federal Tax Service of the Russian Federation), the document will be completely identical to the extract that you can download on the official website of the tax office (egrul.nalog.ru). The information is always up-to-date to the current date.
Extended statement- contains full information, including the passport data of the participants of the legal entity and its head. It is provided only to authorities, courts, state extrabudgetary funds... Such a document is also provided by the tax authority to a legal entity or his representative about himself.
Official extract from the Unified State Register of Legal Entities- a document certified by the seal of the Federal Tax Service and received from the tax authority. It is a numbered and stitched printout on several sheets with the stamp of the tax authority.