Tax notice (sample)

которого будет показан в статье, представляет собой документ, направляемый подразделением ФНС плательщику со сведениями о суммах, подлежащих отчислению в бюджет. The tax notice, a sample of which will be shown in the article, is a document sent by the FNS unit to the payer with information on amounts to be deducted to the budget. It is compiled only when the responsibility for calculating them is vested in the control structure by legislation.

General rules

In accordance with Art. 52 TC, the payer independently calculates the amounts that are subject to deduction to the budget for the reporting period. The calculation is made based on the base, rates and benefits (if any). Legislation, however, in a number of cases, imposes this responsibility on the territorial division of the Federal Tax Service. Accordingly, the payer does not need to provide a declaration. . The FTS subdivision independently calculates the amount and sends a tax notice .

Article 52 of the Tax Code

Based on this rule, the FNS subdivision generates a tax notice. его отправки привязаны ко дню наступления платежа. Terms of its sending are tied to the day of payment. In Art. 52 indicated that the document should be sent to the entity 30 days prior to the reporting date. утверждена Приказом ФНС. The form of the tax notice is approved by the Order of the Federal Tax Service. The document must contain the amount to be deducted, the calculation of the base, as well as the reporting date to which the obligation should be repaid.

How do I get a tax notice?

It is allowed to send a notification to the head of the enterprise or his legal (authorized) representative, as well as to an individual personally upon receipt. The document can be sent by registered mail or using telecommunication channels. If the notification is sent by mail, it will be considered received in 6 days.

In what cases is the notice compiled?

There are articles in the Tax Committee that oblige the FNS subdivision to form tax notifications. субъект производит самостоятельно по извещению. The tax is paid by the subject independently on notification. The FTS expects only certain amounts for individuals. Notification is sent for taxes:

1. Transport (363 article, item 3).
2. Land (Article 397, paragraph 4).
3. With the property (Article 408).

Duties of natural persons

им не было направлено. Legislation requires citizens to notify the territorial division of the Federal Tax Service about their property and the vehicle, if they have not been notified by the tax inspectorate . Law No. 52 was amended in Art. 23 NC. Since January 1, 2015, it began to operate clause 2.1. He determined that physical persons payers for amounts they deducted on the basis of notifications, in addition to the obligations specified in clause 1 of Article 23, should report on their existing real estate or TC acting as objects of taxation when they fail to receive a tax notice and failure to pay them the established Taxes. Notify the territorial unit at the address of residence or location of the relevant property. Attached to the message are copies of title documents or confirming the state registration of the CU, for each object of taxation. These securities are filed once before 31 December of the year that follows the reporting period that has ended. о суммах, рассчитанных по этим объектам, то сообщать о них нет необходимости. Accordingly, if the subject has been notified by the tax authority of the amounts calculated for these objects, then there is no need to report them.

A responsibility

It is stipulated art. 129.1 NC. о суммах, подлежащих отчислению в бюджет по объектам недвижимости или ТС, и не предоставил сведения о них (или направил извещение несвоевременно), контрольная инстанция вправе наложить на него штраф. If the entity has not received a tax notice of amounts to be deducted to the budget for real estate or TC, and has not provided information about them (or sent a notification in a timely manner), the supervisory authority may impose a fine on it. The amount of recovery is 20% of the collection.

Changes in legislation

After August 31, 2016, users of the "Personal Cabinet" on the official website of the Federal Tax Service will not receive a paper tax notice. All receipts from this date can be printed only through the Internet. Nevertheless, a citizen could write a statement that the tax notice would continue to be sent by mail. It was necessary to do this during August 2016.

Clarifications of specialists

Changes made to the order of notification are for all Russians who own real estate (including land) or cars. After August 31, all notifications will be sent electronically via the Internet. In this case, the application for the preservation of paper notices will be taken into account only in 2017. The Federal Service explains that those persons who have ever been registered on the official site of the Federal Tax Service have automatically moved to the "online users" group. Accordingly, duplicate information on the amounts calculated and payable does not make sense. This transition is conditioned by several circumstances. First of all, the replacement of paper notifications with electronic ones is expedient for economic reasons. Formation of the document and sending it by mail cost the budget in a certain amount. In addition, with the development of computer systems, electronic turnover is much more convenient. After the formation of the notice will appear on the site the next day. The mail goes to the addressee for several days. It is convenient to receive paper notifications to those people for whom the Internet is an expensive pleasure, or for those who do not have the opportunity to print a form. Such a situation, as a rule, develops in remote rural areas.

Additionally

Tax notifications are sent to all individuals who have the appropriate taxation facilities, except for beneficiaries. Owners who bought real estate or transport during 2013-2016, who announced this in 2017, the amount to be deducted to the budget will be calculated for the entire period of ownership. In this case, do not forget about the responsibility for failure to provide (untimely ) information about the property. To the notice is enclosed the questionnaire-counterfoil. It is filled in when an error is detected in the information specified by the inspection.

Exceptions

The norms fix cases when the tax authority may not send a notice. In particular, the notice will not be received by the entities registered on the FTS website and having a "Personal Account". Notification is sent to citizens who have not written an application for retaining the opportunity to receive the document by mail. If a physical person has privileges or deductions that completely exempt him from the obligation to pay to the budget, he will also not be notified. Another situation in which a citizen does not receive a notification is the existence of a tax debt, the amount of which is less than one hundred rubles. The obligation to dedicate to the budget of the person is preserved. The notice will be sent to him when the amount exceeds one hundred rubles.

Personal Area

Registering on the official website of the Federal Tax Service, the entity can:

1. Receive up-to-date information about immovable objects and vehicles, sums of the accrued and paid tax, the presence of overpayments and arrears.
2. Monitor calculations with the budget.
3. Receive, print out notices and receipts.
4. To deduct the established amounts using the services of partner banks.
5. Download programs for processing declarations (3-NDFL), fill them in online mode, send documents to the inspection electronically.
6. Track the status of desk audit reporting.
7. Refer to specialists without a visit to the territorial unit.

Access to the service

It can be implemented in several ways. The first option is to use a login and password. They are indicated in the registration card. You can get it in any subdivision of the Federal Tax Service, regardless of the registration address. When applying to the body at the place of residence, a citizen must have a passport with him. When visiting units located in another locality, in addition to this document, a TIN certificate is provided. Access to the "Personal Cabinet" by citizens who have not reached the age of 14 is carried out by their representatives upon presentation of the birth certificate of the person and their passport. If earlier the subject had a login and password, but lost them, it is necessary to apply to any division of the Federal Tax Service with a passport and a certificate of INN.

You can also use the service using an electronic qualified signature (universal e-card). The key certificate is issued by the Certification Center, accredited by the Ministry of Communications. It can be stored on any medium. It can be a hard drive, a USB key, a smart card or a universal card. At the same time, it is necessary to use the special software-crypto provider CryptoPro CSP ver. 3.6 and higher. You can also login to the "My Kaspersky Account" using the account of the ESIA. In this case, the access requisites used for authorization in the Unified Database of Municipal and Public Services will be needed. Here it is necessary to take into account one important point. Such authorization is possible only for those citizens who personally addressed one of the places of presence of operators of the Unified Identification and Authorization System. This, for example, post offices, multifunctional centers, etc. Details regarding registration on the official site, you should find out in the territorial division of the tax service at the address of residence.