After purchasing their first apartment, buyers wonder: what to do with taxes? Novostroy-M tells you how to correctly calculate the tax on the purchase of real estate and apply for the required benefits and deductions.

What taxes are involved in real estate transactions?

If the apartment is located in a building that has not been put into operation and, accordingly, the title to it has not been registered, then its buyer does not pay any taxes, reports Maria Litinetskaya, managing partner of Metrium Group, a member of the CBRE partner network. Individuals pay taxes only for properties that have already been commissioned and registered as property, that is, they have actually become secondary housing.

The only case in which you will have to pay tax for a primary apartment is the assignment of rights to it, says Maria Litinetskaya. If the buyer purchased an object under an equity participation agreement, but decided to sell this apartment to another person, then he will have to pay personal income tax (NDFL).

The transfer of rights of claim from the apartment developer takes place under an assignment agreement. If the price specified in this agreement exceeds the cost of the apartment at which the property was purchased previously, then the seller must pay personal income tax on this amount. For example, an apartment was purchased under an equity participation agreement for 6 million rubles. Its owner decides to sell (more precisely, assign the rights to it) to another person even before putting the object into operation and registering ownership. At the same time, he sets a cost of 7 million rubles.

This means that he receives an additional income of 1 million rubles, on which he must pay 13%. However, if the contract price is equal to the price paid for the apartment earlier (that is, 6 million rubles), then the owner is exempt from tax, since he did not receive any income, the speaker comments.

The main legal form of registration of legal relations between the developer and individuals in the new buildings market is the agreement of participation in shared construction (DDU). Developer services based on DDU (with the exception of developer services provided during the construction of industrial facilities) are exempt from VAT, says Vasily Sharapov, lawyer of the City-XXI Century development group. Thus, when concluding and executing a contract of agreement, VAT is not charged or paid (see subclause 23.1 of part 3 of article 149 of the Tax Code of the Russian Federation). But in the event of an assignment of property rights to a claim against a developer under a shared construction agreement, a participant in shared construction must pay VAT to a third party (see subclause 1 of part 1 of Article 146 of the Tax Code of the Russian Federation). In this case, the amount of VAT is calculated on the difference between the value of the assigned property right, specified in the agreement on the assignment of the right of claim under the DDU, and the costs of its acquisition.

When an individual receives income from the sale of the right of claim against the developer under the DDU, personal income tax (NDFL) is subject to collection, comments Vasily Sharapov. For example, if the price of the DDU is 3,000,000 rubles, and the price of assignment of the right of claim under the DDU is 3,500,000 rubles, then the amount of VAT is calculated using the formula 500,000 x 18/118.

How to calculate apartment tax

The tax inspectorate sends the taxpayer a notice of payment of property tax once a year, comments Vasily Sharapov. This notice will indicate the amount of property tax due. The tax is levied on apartments that are owned by the taxpayer. In Moscow, St. Petersburg and Sevastopol, the property tax rate for individuals is determined by the laws of the constituent entities of the Russian Federation. In this case, the tax base is the cadastral value of the apartment indicated in the Unified State Register of Real Estate. For example, in Moscow, for apartments worth up to 10 million rubles, the tax rate is 0.1% of the cadastral value of the apartment, for apartments worth over 10 million rubles to 20 million rubles - 0.15%, for apartments with a cadastral value from 20 million to 50 million – 0.2% of the cadastral value, for apartments over 50 million rubles 0.3% of the cadastral value. The tax is paid once per calendar year.

How to find out the cadastral value of an apartment

Officially, the cadastral value of an apartment can be found out by obtaining a certificate of the cadastral value of the property from Rosreestr of the Russian Federation. A request for such information can be submitted through a system of multifunctional centers for the provision of public services. Informally, the cadastral value of an apartment can be checked on the website of Rosreestr of the Russian Federation by indicating the address or cadastral number. The cadastral value is also indicated in the USRN extracts.

At the same time, it is impossible to find out the cadastral value of an apartment under construction, since cadastral engineers evaluate only a finished object that has been put into operation and for which ownership has been registered, comments Maria Litinetskaya. If we are talking about a finished apartment, then its cadastral value can be found on the tax service website in two ways. The simplest of them is to indicate the cadastral number of the apartment, if known. The second way is to enter the exact address of the apartment, after which the system will provide a cadastral number, by entering which you can find out the cost of the property.

How to get tax benefits

Tax benefits for property tax for individuals are available to the categories of taxpayers specified in Art. 407 of the Tax Code of the Russian Federation, including disabled people of groups I and II, former military personnel with 20 years of service or more, as well as parents and spouses of military personnel and government employees who died in the line of duty, says Vasily Sharapov. Persons entitled to a tax benefit have the right to submit to the Federal Tax Service of Russia an application for the provision of a benefit in the form established by Order of the Federal Tax Service of Russia dated November 14, 2017 N ММВ-7-21/897 “On approval of the application form for the provision of a tax benefit for transport tax, land tax , property tax for individuals, the procedure for filling it out and the format for submitting an application for a tax benefit in electronic form" (Registered with the Ministry of Justice of Russia on November 30, 2017 N 49058). If the benefit recipient has several taxable objects (apartments), then it is necessary, before November 1 of the year, which is the tax period, to provide the Federal Tax Service of Russia with a notification about the selection of the object in respect of which the benefit is applied, in the form established by Order of the Federal Tax Service of Russia dated July 13, 2015 N MMV-7- 11/280@ (as amended on 10/02/2017) “On approval of the form of notification of selected taxable objects in respect of which a tax benefit for the property tax of individuals is provided” (Registered with the Ministry of Justice of Russia on 08/04/2015 N 38331).

In this case, a tax benefit is provided in the amount of the amount of tax payable by the taxpayer in relation to an object owned by the taxpayer and not used by him in business activities.

As mentioned above, income from the sale of the right to claim under the DDU to the developer is subject to personal income tax (NDFL). At the same time, the taxpayer may be provided with a tax benefit in the form of a property tax deduction (ITD) in accordance with parts 1-2 of Art. 220 Tax Code of the Russian Federation.

Natalya Shatalina, general director of the MIEL-Novostroiki company, says that there are tax benefits for the sale of housing and for the purchase of housing.

Tax benefits when buying a home. When purchasing a quart, taxpayers have the opportunity to return part of the money paid in the amount of income tax paid. In the total amount, the buyer can return up to 13% of the cost of housing or land, but the maximum amount for deduction should not exceed 2 million rubles (i.e., a maximum of 260 thousand rubles can be returned).

However, in this case, we must remember that annually you can return an amount no more than that which was transferred by the employer to the budget in the form of income tax (about 13% of the official salary). In this case, you can return the tax for several years until the entire amount is returned in full. Read more about tax deductions in our material.

To apply for a tax deduction, you must fill out a declaration in form 3-NDFL, an application for a tax refund and provide the specified documents to the tax authority along with documents confirming the costs of purchasing an apartment and documents confirming the income tax paid, as well as bank details for transferring funds.

If you decide to sell your apartment, then tax benefits are also provided for the sale of housing. In accordance with the law, if an apartment is owned for more than the established minimum period, the owner is completely exempt from tax when selling it. The minimum tenure depends on when the apartment was purchased and how.

For apartment owners who purchased real estate before 01/01/2016, regardless of the method of acquisition, the minimum tenure is set at 3 years.

If ownership arose after January 1, 2016, then the following must be taken into account:

If the property was inherited, privatized or received as a gift from a close relative, then the minimum tenure will be the same 3 years. In all other cases, the minimum tenure is 5 years.

The minimum period of ownership affects the calculation of tax on income from the sale of property. If the apartment is sold after the minimum tenure period has expired, there is no need to pay tax.

If the apartment is sold before the end of the minimum tenure period, the taxpayer can take advantage of certain tax benefits.

Firstly, this is a standard tax deduction of 1 million rubles. (Clause 1, Clause 2, Article 220 of the Tax Code of the Russian Federation).

When applying a tax deduction, the tax base is calculated from the difference in the price of the purchase and sale agreement, reduced by 1 million rubles, says Natalya Shatalina. It is important to remember important nuances: if housing was purchased after January 1, 2016 and sold at a cost lower than 70% of the cadastral price of the property, then for calculating income tax, income from the sale of this housing will be calculated at 70% of the cadastral value.

For each property, only one of the deductions can be applied: a standard deduction or a deduction for purchase expenses, the speaker says. Both of these deductions cannot be applied to the same property (letter of the Federal Tax Service of Russia dated February 12, 2013 No. ED-4-3/2254@).

“One million rubles is the maximum total standard deduction for all residential properties or land plots that were sold in one calendar year. That is, if the seller sold several apartments within one year, the maximum amount of the standard deduction will still not exceed 1,000,000 rubles.”
Natalya Shatalina, General Director of the company "MIEL-Novostroiki"

When selling housing that is in common ownership, under one contract, the standard deduction is distributed to all owners (Letter of the Ministry of Finance of Russia No. 03-04-05/36856 dated June 24, 2016) Natalya Shatalina.

Secondly, the seller can reduce the proceeds from the sale of an apartment by expenses incurred during its purchase, that is, if the apartment was purchased and there are documents that confirm the expenses. In this case, the taxpayer will pay tax (13%) only on the difference between the sale price and the purchase price, the speaker comments.

Tax compensation is also allowed by deduction from the purchase of a new apartment. If during one calendar year a person sold one apartment and in return purchased another in the same year, then it is allowed to reduce taxable income by the amount of the tax deduction from the purchase of real estate. That is, you can offset the tax with a deduction from the purchase of a new apartment.

As noted in the MIEL-Novostroiki company, if new housing was purchased after January 1, 2014 in common ownership, then each of the owners has the right to take advantage of a property deduction in an amount not exceeding 2 million rubles per person (thanks to which spouses can often take advantage of total deduction of 4 million rubles).

To do this you need:

Fill out a tax return in form 3-NDFL;
- attach copies of documents confirming the fact of sale;
- submit the specified documents to the tax authority at your place of residence;

How to inform the Federal Tax Service about the purchase of real estate

The Federal Tax Service independently learns about a change in the owner of real estate, and therefore about a change in the taxpayer for property tax from individuals in the order of interdepartmental interaction between Rosreestr of the Russian Federation and the Federal Tax Service of the Russian Federation, comments Vasily Sharapov.

That is, you do not need to report to the Federal Tax Service about the purchase of real estate. After registration of ownership of the apartment, Rosreestr sends information about the new owner to the tax service.

However, if there is a need to file tax deductions, then the appropriate package of documents must be submitted to the tax authorities at the place of residence, advises Natalya Shatalina. It is necessary to fill out a declaration in form 3-NDFL, an application for a tax refund and provide the specified documents to the tax authority along with documents confirming the costs of purchasing an apartment and documents confirming the income tax paid, as well as bank details for transferring funds.

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All owners who own real estate are required to pay taxes on it. Land plots, buildings, houses, structures, garages, premises, residential and non-residential apartments, rooms are subject to tax. Co-owners who have a share in the apartment are also not exempt from paying tax. However, this applies exclusively to those cases where the property was received after 2009. Until this year, there was no corresponding legislative amendment.

What tax and to whom to pay for an existing apartment is determined by Russian legislation. The total cost of the immovable property is taken into account based on the tax base information. Tax rates are set by city authorities, citing legislative acts. The location of the apartment is also taken into account. So, for example, the tax within the city is less than for real estate outside it.

The collection percentage will also depend on the cost of the apartment. The lower the amount, the lower the percentage. It can range from 0.1 to 2 or more. If taxes are not paid on time and correctly, the owner will have trouble, including a fine.

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Preferential categories

However, even these categories are not completely exempt from the obligation to pay tax. The exception is for people who own an apartment with an area of ​​less than fifty square meters, regardless of whether they are beneficiaries or not.

Payment of the tax is imposed on all owners of housing with an area of ​​fifty square meters or more, as well as owners of non-residential premises. For evading their duties, the violator may face not only a fine, but also imprisonment.

How much to pay?

Each real estate property implies an individual tax amount that must be paid to the state. Citizens who have an apartment should calculate the amount of the fee themselves. To do this, you need to know the current cadastral value of your property. You can get this information without leaving your home using the Internet. To do this, you need to leave an application electronically on the state official portal of Rosreestr.

Since the system is relatively new and has not yet been properly debugged, the completed certificate of cost will need to be picked up in person at the local office. Next, the calculation itself is carried out.

Before calculating what you will need to pay, owners of several real estate properties should know one important nuance. It lies in the fact that, falling under the preferential category, a person has the right to apply benefits to only one of his objects. That is, if a citizen has two apartments, at a reduced rate he can pay for only one of them or not pay for it at all, if the law allows.

When talking about the cadastral value, it is inappropriate to skip the assessment of your apartment, citing the fact that the value of neighboring similar real estate in the same building is known. Even for two identical premises, the price is often significantly different.

How to make payment correctly?

The tax on existing real estate, in this case an apartment, is calculated only after information regarding inventory and cadastral value is known. Such data is prepared before the first of January of each year. When the calculations are made, official notifications are sent to each owner who owns real estate. They indicate the order in which the tax must be paid and the date by which this must be done.

The payment procedure is established by the Tax Code of the Russian Federation. As a rule, payment for property must be made before the first of November. If the fee is ignored or late, citizens will be fined. In case of non-payment or further evasion of tax, the violator may be imprisoned.

In order to pay correctly, you must submit a completed declaration to the tax office before the date specified in the notification. The form can be obtained there or on the website of the tax authority. The document is filled out by hand, indicating the payer’s information, a description of the apartment, indicating its cost and interest rate. After filing the declaration, you need to pay a fee to the state. The procedure takes a certain amount of time, and you may not be able to complete it in one day for a number of reasons, so you shouldn’t put it off until the last minute. The tax must be remitted by the specified date.

Where to pay?

Property taxes should be paid to the details specified in the notice. To avoid any difficulties, you should not throw away this document immediately after reading it.

• Bank cash desk in any banking institution;
• Payment bank terminal;
• Post office in Russia;
• Internet resources of specialized sites;
• Personal account on the website of the client bank.

The most common option is a bank cash desk, where the payer submits the details and amount, and the rest of the operation is carried out by a bank employee. In addition, this way there is no commission for the contribution. Terminals are more convenient because they do not tie a person to a schedule, queues and lunch breaks, but they take a certain percentage of the transfer. Internet banking is more convenient because you can make a payment from home, while at work or even on the road. Independent Internet resources charge a commission, just like at the post office, especially when the payer is not a bank client or there is no agreement concluded with the institution.

Which method to choose is not of fundamental importance. They are all reliable and proven. The main thing when performing independent transactions is to be careful when entering the payer’s details and the invoice for payment for real estate.

Interested in whether it is possible to pay taxes through State Services without leaving your home or workplace? Yes, this option is provided. The online portal allows all citizens of the Russian Federation to transfer funds without a personal visit to the Federal Tax Service.

Before you pay taxes through State Services, you need to know your debts and current accruals. To do this, you will need to visit the website https://www.gosuslugi.ru/ and go through the standard registration procedure, and then confirm your account.

You can check debts by TIN or simply by last name. To do this, go to the resource’s Personal Account, click on the “Tax debt” option and go to the “Get a service” subsection. Here you need to enter the user’s TIN, and then click “Find Debt” to get up-to-date tax information.

How to view taxes through State Services? After registering and creating an account on the portal, all its services become available to users. It is important to have an idea of ​​what payments an individual may pay. The main ones include taxes:

• transport;
• property;
• land.

Tax debts and interest penalties are paid approximately the same. But still, each type of repayment has its own nuances. It is also worth considering that online payments on the Public Services portal are carried out with a 30% discount, but it does not apply to transport tax for beneficiaries.

Pay property tax

Property tax is mandatory for citizens who own property and is assessed annually. It must be paid before a certain date, which may vary depending on the region of the Russian Federation.

Having figured out how to view taxes in State Services, you can begin to pay off your debt. To do this you should:

At the final stage, the resource will show the amount of the fee charged and the features of the financial transaction, after which you need to agree and confirm the payment by entering the verification code from SMS.

Pay land tax

Many citizens have a question: how to pay taxes through State Services? This procedure is similar to making a property payment, but its step-by-step instructions are slightly different in that in the services you should click on the section on closing land taxes. Subsequent actions are similar to the previous financial procedure.

Pay transport tax

There is nothing complicated about how to pay taxes on State Services - the transaction is carried out similarly with other types of payments.

Using your Personal Account, you need to select a transport debt in the services, click on the appropriate option to close the debt and transfer funds using one of the proposed methods.

If you own any real estate, you are familiar with the annual chain letters from the IRS. Each owner is required to pay property tax, according to the notification received, until December 1 of the current year. Otherwise, a penalty in the amount of 1/300 of its part will be charged daily on the invoiced amount. But how can you pay your apartment tax if you haven’t received a receipt and neither the exact amount to be paid nor the recipient’s details are known? Let's look at the methods that exist today.

Pay a visit to the tax office

The easiest way to clarify the amount of the mandatory contribution and receive a receipt is to contact the tax authority at your place of registration directly. By presenting your passport and TIN, you will be able to obtain the necessary information. The tax officer will also print out a duplicate payment receipt for you, which can be presented at any bank.

Important! Since 2015, contacting the tax authority if a receipt has not been received is the responsibility of every payer.

According to paragraph 2.1 of Article 23 of the Tax Code of the Russian Federation, every citizen who has not received a receipt is obliged to report this to the tax office at the place of registration of the property. This must be done no later than December 31 of the current year. The statement of absence of notification must be accompanied by copies of documents confirming your ownership of the real estate. Two categories of citizens are exempt from this obligation:

• those who have already received a notice of tax payment for this apartment at least once;
• those who have applied for tax benefits.

That is, if you recently purchased real estate, if you do not have a receipt, you should contact the local Federal Tax Service to check whether they have made changes to the database. But if you have owned your home for more than a year and have already paid taxes on it, you will not have to write a statement about the absence of a receipt.

When to start panicking

Notifications about property contributions begin to arrive to citizens in September. However, the law specifies exactly when property tax receipts arrive. The deadline for receiving a payment is 30 days before the deadline for payment. That is, if the treasured letter has not arrived by November 1, there is no need to panic, even if all neighbors have already received notifications. Perhaps the letter was delayed in transit due to postal service failures.

In addition, even in the absence of notification, you can still fulfill your tax payment obligation. And for this you do not have to visit the Federal Tax Service.

Where can I find out the amount due?

You can clarify the amount of the property contribution billed for payment remotely via the Internet. There are several handy resources for this:

• official website of the tax service;
• State Services portal;
• Sberbank personal account;
• FSSP data bank.

The last point concerns those taxes that are already overdue. But on the first two resources you can get data even on those deductions that are just awaiting payment. There you can print out a receipt, which you can then use to make payments in a convenient way for you.

How to work with the Federal Tax Service website

To clarify the amount of the property contribution through the Federal Tax Service website, you need to create a personal account on this resource. This will require the following steps:

Important! The citizen’s personal TIN number is used as a login for working with the Federal Tax Service account. The password is issued directly by the tax office at the place of registration after presentation of the passport and the corresponding application.

To find out what apartment tax you need to pay, after logging into the Federal Tax Service account you will need to find the item in the menu "Overpayment/debt". The system will show you the amount to pay and also give you the opportunity to print the payment order.

Working with the State Services portal

Users of the popular service gosuslugi.ru can use it to obtain information about accrued taxes and pay them immediately. To do this, you need to log in to the website and fill out an application to receive debt data in your personal account. In the application you will need to indicate your TIN; the system will take the rest of the data from your profile.

Information about invoices issued by the Federal Tax Service will not be immediately available. Typically, the State Services service takes about an hour to check. You can, after some time, look into your personal account again to read the answer. But it’s much more convenient when sending an application to indicate the method of notification of search results:

• via SMS to a mobile phone;
• via email.

Having received a notification from the portal, you can either print out a payment order to pay the tax in a way convenient for you, or make a payment directly through State Services. The portal allows you to make payments using MasterCard and Visa bank cards, as well as the Webmoney electronic payment system.

Method for Sberbank clients

If you have a personal account in the Sberbank Online system, you can use it to pay real estate taxes, even if there is no receipt. To do this you will need to perform the following steps:

The system will search its database and show you the taxes due. Next, all you have to do is follow the prompts in your personal account to create a payment order and make payment on it.

Important! You can make contributions to the budget through Sberbank Online@ain only from debit accounts. You won't be able to pay taxes with a credit card.

Please note that in this way you can pay a property contribution not only for yourself, but also for any person whose TIN is known to you. Sberbank provides this opportunity; it does not require that the TIN of the person to whom the tax is calculated matches the data of the owner of the personal account.

Method for clients of other banks

Many financial organizations, following the example of Sberbank, provide their clients with the opportunity to search for information on accrued taxes by TIN number. The main thing is that the bank itself has information about this number. Most often, by default this service is available to the following categories of persons:

• salary clients;
• borrowers of a banking organization.

If you simply use your bank’s debit card, or keep a deposit with it, the bank may not have information about your taxpayer number. However, it's worth checking out.

Log in to the personal account of the banking organization whose services you use. Find the section in it that allows you to make payments and transfers. Next, find the subsection “Fines and taxes”, “Payments to the budget” or with a similar name. Depending on the interface, subsections may be named differently. In case of difficulties, refer to the user manual of the personal account or call the hotline of the banking organization.

If the bank has information about you, a form will open in the required section asking you to search for outstanding taxes by TIN. If the banking organization does not have such information, a corresponding message will be displayed.

By the way! In this case, you can also call the hotline and ask the operator to add your TIN to the database or clarify how this can be done. Then next year you will already have access to a search and payment system through your usual personal account.

Well, if a search by tax certificate number is available, then everything is simple: enter the number in the search form and wait for the bank’s response. Next, select the one you need by name from the list of issued payments, create a payment order and finally make a payment from your account.

When making payments, take into account the processing times at your bank. It is possible that the payment will be processed within 3-5 business days and will be received by the Federal Tax Service after the deadline. Try not to delay payments until the last day.

Important! Unlike Sberbank, most banking organizations give their clients the opportunity to pay only their own taxes. Most likely, it will not be possible to search using someone else’s TIN.

Method for clients of electronic payment systems

How to pay apartment tax if there is no receipt and you do not use bank services? Many people are accustomed to making financial transactions through electronic wallets, for example, Yandex.Money. This system also allows you to pay taxes using your TIN number. Moreover, it, like Sberbank, does not care whose number the user enters.

But there is one catch - when searching by TIN, Yandex.Money sees only overdue payments. That is, until December 1 of the current year, without a receipt, you will not be able to find a notice of property tax in them. The reason is simple - until this date you have no debts. In December, the data will appear, but a penalty will already be charged on the amount invoiced.

Other payment systems do not have a search function for invoices issued to the user from the Federal Tax Service at all. Payment can only be made using the receipt number or the details specified in it. Therefore, in this case, in order not to delay the process and not risk getting the reputation of a defaulter, it is still worth contacting the tax service to receive a payment document.

The tax on a privatized apartment is a payment that interests many citizens. It plays a huge role for the population. Citizens are trying to find out as much information as possible about how they can detect debt on taxes for an apartment, as well as about it. In reality, all this is not so difficult to understand. What do you need to know about apartment taxes in Russia? What features of the process do you pay attention to?

Definition

To begin with, it is worth paying attention to what it is. This is an annual tax that is due to all property owners. It's called property tax.

It is charged for the following type of property:

• apartment;
• room;
• country house;
• structure;
• shares in the said real estate.

In Russia, new tax rules have been in effect since 2016, as well as debt rules. But more about them a little later. First, it's worth paying attention to a few fairly common issues related to property taxes. Which ones exactly?

Taxation on sale

For example, is privatized property taxable? This question worries both sellers and buyers. Answering this is not as difficult as it seems.

The thing is that in this situation you will have to pay several taxes, but not on an ongoing basis. The first is property. From now on, it will be paid by the buyer after registration of the property. The calculation and payment procedure are exactly the same as before the sale of the apartment. That is, the payment is annual in nature.

Is a privatized apartment subject to tax upon sale? Yes. And in addition to property collection, you will have to pay another tax fee. But the seller will already do it. We are talking about income tax. In Russia it makes up 13% of the funds received. Paid only once for each income. Is a privatized apartment subject to taxes? Yes, and several.

Accrual rules

It is also worth paying attention to the fact that in Russia, starting from 2016, citizens will pay property tax according to new calculations. Which one exactly? How is tax calculated on a privatized apartment?

The point is that from now on real estate will be taken into account in calculations. That is, in different regions of the country, apartments of the same size will require payment of various amounts of money.

In order not to have to understand the principles of calculation for a long time, taxpayers are recommended to use a special calculator. It is located on the Federal Tax Service website. For example, you can try the services:

• nalog.ru/rn33/service/nalog_calc (rn33 needs to be changed to rn and the region code of the Russian Federation);
• 213.24.58.228/fiz_calc/.

Here you will have to enter information about the property and the owner of the apartment. You can calculate the tax on any property. After the automatic calculations are completed, the amount due for payment will appear on the screen. Another way to obtain information about the amount of tax dues for an apartment is to search for information on the payment slip sent by the tax authorities.

New warning system

It has already been said that from 2016 in Russia, taxpayers will be notified of the need to pay taxes for apartments under the new system. How exactly? From now on, the country provides for 3 types of information.

Among them are:

1. Standard method. The tax for a privatized apartment will be sent to your home address by mail. It is expressed by a receipt of payment.
2. Personal notification. Every citizen has the right to contact the tax service at the location of the property with an official request for debts. Usually, Federal Tax Service employees print out the payment slip and give it to the owner.
3. Virtual information. A new way to notify the population. It is used when a citizen has a profile on the State Services portal. In this case, the payment will be sent in a letter via the website in electronic form.

As practice shows, while there is no personal account on State Services, a standard citizen notification is used. Is tax paid on a privatized apartment? Yes, it is accrued annually to all property owners. What to do if the payment never arrived?

No receipt

There are several options for the development of events here. The thing is that payment orders in Russia for property are sent no later than 30 days before the tax payment deadline expires. Typically, apartment receipts are sent out in September-October. In 2016, property taxes must be paid by December 1 inclusive. Accordingly, you can safely wait until the beginning of November for payment.

And if the tax on a privatized apartment does not arrive, what should you do? First, remember whether the citizen has an account on the State Services portal. If yes, then you don’t need to wait for a payment by mail. She won't come. Instead, it is recommended to check the profile on the portal. There must be receipt in electronic format.

As an option, you can call the regional Federal Tax Service and find out why the receipt did not arrive. Or go to the tax office in person. In the second option, a receipt is usually issued on the spot. In any case, there is no need to panic until the beginning of November.

About benefits

Another nuance is property tax benefits. Many are interested in what happened to them due to recent changes in legislation. Fortunately, nothing. The tax on privatized apartments for pensioners and other beneficiaries has been retained in full.

It must be taken into account that benefits are not provided for property that costs more than 300,000,000 rubles. In all other cases, deductions are allowed to reduce the amount of tax fees for existing property.

The benefit for pensioners is provided as a reduction in the cadastral value of real estate by a certain indicator. Regarding apartments, this is a deduction of 20 square meters.

To make it clear, we can consider the situation with an example. The apartment of 50 square meters belongs to a pensioner. Then the tax will be calculated based on the cadastral value of the apartment of 30 square meters. That is, let’s assume, not from 500,000 rubles (if 1 square meter costs 10,000 rubles), but from 300,000.

Bank help

Now you can learn about ways to pay property taxes. As already mentioned, there are a lot of options. Each citizen chooses his own payment method. Let's assume that the tax office sent a tax on a privatized apartment by mail. What's next?

A receipt must be paid. The first and most popular method among the population is to contact a bank. For example, in Sberbank. A citizen must take with him an identity card and a receipt with money, then come to the bank cash desk, present documents and money. After checking the information, the bank employee will have to transfer the money to the Federal Tax Service account, and issue the citizen a receipt with a receipt for payment.

ATM

However, this is only the first scenario. How to pay tax on a privatized apartment? The next tip is to use an ATM. A very good way for those who prefer cashless payments.

What needs to be done? You will have to follow the proposed algorithm of actions:

1. Insert bank plastic into the ATM. Dial PIN code.
2. In the machine menu, select “Payments and transfers” (or something like that, the inscriptions may differ) - “Search for recipient by TIN.”
3. Next, from the payment receipt you need to type the recipient’s Federal Tax Service INN and search for the organization.
4. Select the desired branch of the tax authorities (if there are several of them), as well as the type of tax. Following the instructions of the system, you must provide information about the payer and the amount of the tax fee. Sometimes ATMs automatically find the relevant data.
5. Check that the information about the payer, recipient, amount and type of tax is correct.
6. Confirm payment. For example, in Sberbank a confirmation code will be sent to a citizen’s mobile phone.

Payment terminal

How else can you pay the tax on a privatized apartment? The next method is to use payment terminals. They are available both in the Federal Tax Service (not everywhere) and in banks. The principle of operation is exactly the same as when working with ATMs. The only difference is that cash will be used instead of a bank card.

It is worth paying attention to some payment terminals and ATMs. Sometimes it is enough to bring the payment card to a special reading device, and all tax information will be displayed without additional manipulations. To do this, you need to select the "Search recipient by barcode" option.

Portal "Government services"

You can pay taxes through the State Services portal. And not only property ones. It is enough to adhere to a certain algorithm of actions. A small note - using this method is only possible when the citizen has an active profile. Otherwise, using “State Services” is not recommended.

You can proceed as follows:

1. Log in to the State Services website.
2. In the search bar for services, type “Taxes” or “Checking debts of the Federal Tax Service.” Next, select the required item in the menu that appears.
3. When information about the apartment tax debt appears on the screen, you need to click on “Pay”.
4. Select a suitable payment method. Usually a bank card is chosen. In specially designated fields you need to enter your bank account details and then confirm the operation.
5. Print or save your tax receipt.

Internet banking

Or you can pay the tax on a privatized apartment through Internet banking. For example, through the Sberbank Online system. How will payment be made?

It's simple. Required:

1. Log in to your account in the Sberbank Online service.
2. In the search bar for services, type “Check” Select “Search by TIN” or “By last name”. Depends on how convenient it is for the user.
3. Find the tax payment and click on “Pay”.
4. In the window that appears, write information about the recipient.
5. Check the data is correct and confirm the payment. It is recommended to print your payment receipt.

Electronic wallet

Another payment method is to use an electronic wallet. The principle of operation is exactly the same as with Internet banking. The only difference is that in the previously proposed method, money is transferred to the Federal Tax Service account instantly. And if you use electronic wallets, you will have to wait 2-3 days.