By law, the state establishes a tax on movable and immovable property. It must be paid every year before the specified date, so that the responsible authorities do not charge a fine for non-payment or late payment. It does not matter whether the property is in use or standing idle, which is especially true for a plot of land. The payer can be not only a person with Russian citizenship, but also a foreign citizen, as well as stateless persons.

Taxes are assessed for residential and non-residential premises, buildings, garages, real estate complexes, unfinished objects, as well as land. The amount of the fee is calculated by a special service based on the total cost of the object.

The easiest option for individuals to review their payments and check what debt they owe is to receive an annual notice with this information for individuals. It arrives no later than a month before the date by which payment must be made. The payer can receive such a document by mail, in person or by electronic message.

From the notice you can find out your interest rates on a land plot, housing or other property, share of property, amount to be paid, as well as check the debt and the date by which payment must be made.

Dear readers!

Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please contact the online consultant form on the right →

It's fast and free! Or call us by phone (24/7):

Land and property tax

You can find out your debt for land and property taxes by knowing the cadastral number or address of the property. To do this, you need to go to the official website of the tax service nalog.ru and select your region in the upper left corner.

Then, where it says “electronic services”, click on “all services” and find on the page that opens “Calculator of land tax and property tax for individuals, calculated based on ”.

If it was not possible to find out the cadastral number by address, you can enter the characteristics of the object manually. To do this, click Next without filling out the “Cadastral number” field, and then the conditional one.

1. Object area– enter the area of ​​the property, which is indicated in the cadastral or technical passport, as well as the certificate of ownership.
2. Cadastral value– if you don’t know it, you can find it out online and for free through the ktotam.pro service.
3. Select the type of property and indicate the size of your share in the ownership.
4. Specify the period of ownership of the object.
5. Enter the tax deduction amount in sq.m., based on the type of property: 50 for a house, 20 for an apartment and 10 for a room. There is no deduction for land plots.
6. Enter the tax rate. Typically this is 0.1% for apartments, houses, garages and other residential real estate, 0.5% for other objects and 2% for luxury real estate and shopping centers with a cadastral value of more than 300 million rubles. For land plots that are used for agricultural or subsidiary farming, as well as gardening, the rate is 0.3%, for other plots - 1.5%. Regional authorities may change these rates - check this using the service on the tax website.
7. Enter the amount of tax paid last year. Also, using the service specified in the previous paragraph, you can determine the amount of the benefit.

As a result, we get the amount of tax payable.

Additional information options

If the document with the message did not arrive or was lost, this does not exempt you from paying tax. If there was no notification, the owner must report this to the tax office. In addition, every citizen must promptly submit information about property and attach copies of documents on property rights. This must be done within the next year after purchasing or obtaining real estate in another way.

It's fast and free! Or call us by phone (24/7).

All taxes must be paid on time. Unfortunately, taxpayers do not always remember this in a timely manner; as a result, tax arrears arise and penalties and fines are accrued. How to check whether an organization or an individual has tax debts, and whether you always need to go to the tax office for this - we will tell you in this article.

Certificate of tax arrears

Any taxpayer can request from his tax office a certificate of the status of settlements with the budget as of a certain date. The request is submitted in writing, the form of which can be found in Appendix No. 8 to Order No. 99n of the Ministry of Finance of the Russian Federation dated July 2, 2012. You can send a request about your tax debt not only by visiting the inspectorate in person, but also by mail, as well as electronically via TKS channels, or through the “Taxpayer Personal Account” on the Federal Tax Service website.

Having received a request, tax authorities must respond to it within 5 working days (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). The certificate will indicate for which taxes and in what amount there is arrears or overpayments, whether there are penalties and fines.

If information about calculations is urgently needed, then tax authorities can print and issue it immediately and without a completed request, but it will not contain a seal and signatures, and accordingly it can only be used for “internal” use.

Where to view tax debt online

There are several services that allow you to check tax debts online.

“Taxpayer Personal Account” is a service on ]]> the official website of the Federal Tax Service of the Russian Federation ]]>, which has many functions and allows you to receive up-to-date information about debts, overpayments of taxes, penalties, fines, outstanding payments, etc. It will not be possible to immediately find out the tax debt using the taxpayer’s TIN - in order to gain access to their “Personal Account”, organizations, individual entrepreneurs and individuals must fulfill the following conditions:

• Individuals need to apply with their passport to any Federal Tax Service Inspectorate and receive a registration card with a login and password. Checking tax debts through the “Personal Account of an individual” is also possible if you have a qualified electronic signature, or an ESIA account intended for authorization on the State Services website.
• Legal entities, in addition to complying with certain technical conditions, to access the “Personal Account” need to obtain a qualified electronic signature verification key certificate from one of the accredited certification centers.
• Individual entrepreneurs can use an electronic signature verification key to enter their “Personal Account”, or contact the Federal Tax Service with a passport, certificates of registration of individual entrepreneurs and assignment of a TIN to receive a login and password.

You can also check your tax arrears using your TIN on ]]> the State Services website ]]> . The function is available for individual entrepreneurs and individuals who do not need to undergo full authorization; just register on the website and enter your TIN.

If there are tax debts, all information about them, as well as penalties and fines, will be indicated. On the Gosuslugi website you can generate a payment document to repay the debt.

How to find out the amount of tax debt for which enforcement proceedings have been opened? Refer to ]]> website of the Federal Bailiff Service (FSSP) ]]> . Here on the page of the Enforcement Proceedings Data Bank you can find information about tax debts transferred for collection. The search is carried out both by the number of the enforcement proceedings and by the details of the individual, individual entrepreneur or organization.

Another way to view tax debt is available to clients of some banks. They can see the amount of arrears in their personal online account, and also repay it from their current account. The taxpayer needs to check with their servicing bank about the availability of such a function.

How to find out if another legal entity has tax debts

In certain cases, it is possible to find out the tax debt in relation to another taxpayer-legal entity. Such information is necessary when concluding transactions with a new counterparty, for example, to be sure of its solvency or not to run into a shell company.

The Federal Tax Service website operates a service that allows third parties to obtain information about organizations that have not submitted tax reports for more than a year; there you can also view tax debts over 1,000 rubles, aimed at collection by bailiffs. To do this, just indicate the TIN of the organization you are interested in.

In addition, to see the debt for collection, you can go to the above-mentioned FSSP website, indicating the name and address of the counterparty organization.

As you can see, absolutely all taxpayers can obtain information about the status of their tax debts: organizations, individual entrepreneurs and individuals. To do this, it is not necessary to contact the Federal Tax Service in person. The Tax Service offers to find out tax debts online via the Internet.

Typically, ordinary people pay:

1. Tax on the income of individuals (themselves, if we are talking about renting out an apartment, tutoring at home, winning the lottery or an expensive gift).
2. Property tax (apartment, house, garage, outbuildings, etc.).
3. Land tax.
4. Transport tax (levied on owners of cars, motorcycles, scooters, yachts, snowmobiles, motor boats and other registered vehicles).

It's easy to get confused in all this. But if you did not receive a notification due to the fault of the mail or received it, but kept postponing payment, and then completely forgot about the Federal Tax Service, this is your problem. The taxpayer’s task is to independently learn about taxes and pay them on time.

Failure to complete this task has consequences. Here's what you're facing:

1. Collection of arrears through the court. If the debt is more than 3,000 rubles, the tax authorities have the right to go to court. The punishment can be quite severe. At best, you will get off with a fine of 20 to 40% of the unpaid amount. But there is also criminal liability. For tax evasion, you can lose up to 500,000 rubles or be imprisoned for up to three years.
2. Collection of taxes from property. If taxes, penalties, and fines remain unpaid after a court decision, the tax office can re-apply to the court and pay off the debt at the expense of the debtor’s property, including money lying in the bank.
3. Inability to travel abroad. If your debt exceeds 10,000 rubles, there is a chance that you will not be allowed to leave Russia. By the way, the same thing will happen if you don’t pay for housing and communal services.

How to find out about tax debts online

To find out if you have a tax debt, use one of these web services.

You can check information about debt through the taxpayer’s personal account. One thing: to register, you must personally submit an application at any branch of the Federal Tax Service. There you will be given a password with which you can log in.

Despite the fact that once you will have to go to the tax office with your own feet, in the long run your efforts will pay off: on the site you can not only check the debt, but also find out about the presence of overpayments, fill out declarations and contact the tax authorities without a personal visit. Here you can find out your TIN using your passport data.

If you are already registered on the government services portal or have an electronic signature key, then you can log into your personal account and use the site’s services without visiting the tax office.

Fill out an electronic application in the “Tax debt” section, and the system will give you a detailed certificate of calculations for taxes, fees, penalties, fines and interest. To do this, you need to enter your TIN number. You can also check the status of the debt using the receipt number if you have a notice.

And most importantly, here you can find out your TIN if you don’t have a certificate at hand. The system automatically inserts your data into the form: name, date of birth, passport series and number, and then shows the presence (or absence) of tax debts.

In the database of enforcement proceedings, you can check whether your debt is registered with the Federal Bailiff Service. To do this, just enter your last name, first name, patronymic and date of birth.

The service allows you to check the debt using the Taxpayer Identification Number (TIN) or find out about the accruals for the current year using the document index. Here you can pay taxes without commission using a Visa or MasterCard or Yandex.Money.

5. Bank websites

Often, through your personal bank account, you can find out your tax debt and pay it off immediately. This opportunity is available in Sberbank, VTB, Tinkoff Bank, and B&N Bank.

With the onset of the summer vacation period, citizens of our country begin to leave its territory and go to hot countries to sunbathe, ride through snow-capped mountains and just see how other peoples live.

However, before you get ready for a trip abroad, you should take a moment and check whether there are any debts on taxes or fines.

Otherwise, the unlucky traveler simply will not be allowed to leave the country. As a result, plans will be disrupted, and there will also be a large loss of financial resources without the possibility of return.

Therefore, in order to prevent this from happening, you need to check your debt, if any, and pay it off before you intend to leave the country.

There are two ways find out your debt:

1. Go personally to the department of the authorized body;
2. View via the Internet.

The first method has been known for centuries. However, this method is gradually fading into the background. Because IT technologies have strengthened their position in human life and at the moment a huge number of operations are carried out via the Internet, including recently the ability to view the current debt of an individual.

Tax debts. How can you recognize her?

How can you find out your current debt using an Internet connection and a browser via a PC or gadgets? There are several ways.

For individual:

1. Using the website of the Federal Tax Service (FTS);
2. Through the government services portal;
3. By visiting the portal.

For legal entity:

1. View debts without TIN;
2. View tax debts without registration.

Through the website of the Federal Tax Service

In order for an individual to gain online access to the website of the Federal Tax Service, it is necessary to visit one of the nearest city branches of the Federal Tax Service, where an authorized person will issue a unique login and password to enter the system. However, within 30 calendar days you must change your login password, otherwise you will have to go to the Federal Tax Service branch again for new data to log into your personal account on the portal.

In order to use the portal, you must first visit fill out the user form, which includes the following parameters:

• Full name of the individual;

After the user enters the TIN, the region is selected automatically. This is followed by entering digital protection against robots (captcha). After successfully logging in, a search field labeled “Find” will appear. When you click on the button, the entire list of existing debts and fines that must be repaid as soon as possible is displayed. If there are no debts to the tax service, there will be empty cells in place of the proposed table.

What is especially convenient is that from the official portal of the Federal Tax Service you can print out a receipt for payment.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

State Services Portal

There is a portal of public services of the Russian Federation gosuslugi.ru on the Internet. With its help, any individual can also view their debts to the tax service.

The Unified Government Services Portal is included in the infrastructure that ensures information and technological interactions of information systems that are used to provide users of the portal with an electronic form of state and municipal services.

The Unified Portal of State Services places information on its premises in free access for any Internet user. The main principle of its location is effective surfing through municipal and government services.

However, in order to fully use the site, you must complete a simple registration form, which has only three fields for data entry:

• Cell phone number;
• Surname;

If the mobile phone is missing for one reason or another, the electronic mail address is entered in another field.

Note: There is no option to enter a temporary email address.

After simple manipulations with confirmation of your email address or mobile phone, a password is set for the further possibility of logging into your personal account on the portal.

If it is not possible to register yourself for one reason or another, you can contact the help of specialists at the service center. The registration procedure on the unified portal of State Services through authorized persons in the service center is much simpler and faster. To authorize on the site, an individual is given a unique code, with its help you can confirm your identity and proceed to secure use of the site.

By using State Services portal You can find out the following debts to the tax services of the Russian Federation:

1. Tax debt;
2. Traffic police fines;
3. Other.

There is also mobile app portal of the State Services of the Russian Federation for different smartphone systems:

1. Android;
2. WindowsPhone.

To use all the privileges in your personal account, both from a mobile device and from a stationary one, you must enter personal data such as SNILS, passport data, etc.

Website of the Federal Bailiff Service

The FSSP website also allows you to view current debts.

The field “Data Bank of Enforcement Proceedings” is intended for searching individuals by debt. All that is needed to display the final result on the screen is to fill in the empty fields and launch the search engine.

For individuals and legal entities, it is possible to directly send a package with documents and an attached written request by regular mail. However, no one takes responsibility for the security of taxpayer data, so this method is in the least demand.

Features for legal entities and individuals

When viewing debt, legal entities have slightly different opportunities and requirements. However, it is possible to obtain information through the portal of the Federal Tax Service.

To obtain a certificate about the presence or absence of debts to the tax service, you must go to the tax authority at the place of registration. Such a certificate is especially necessary if there are no debts. Because sometimes there will be a need to refute counter-statements by prosecutors or tax inspectors.

To avoid unpleasant situations and accusations of non-payment of debts, the company’s accounts should be kept in full order and subject to regular checks for the absence of debt.

Verification methods without TIN

What do various tax debt verification resources offer? Entering the TIN, exactly. However, it is not always possible to find out the TIN code, but a list of debts to the state is necessary here and now.

Up-to-date information on all existing debts of a legal entity can be obtained as follows: refer to the bailiff database. The Federal Bailiff Service, without providing a unique TIN code, at the request of a legal entity, requests all the necessary information from the database of enforcement proceedings.

For this it is necessary fill in the following fields:

• Selection of territorial body;
• Entering the name of the debtor enterprise;
• Entering the address of the debtor company.

After entering all the necessary parameters, the search in the database begins. In case of debt repayment, all information about the debtor company is deleted from the system after 3-7 business days, depending on the speed of receipt of funds to the account of the tax organization.

If, after paying off the debt, information about the debtor company is still in the system, you must personally go to the authorized authorities with printed checks, receipts and documents confirming the write-off of funds as payment of taxes. Contacting the bailiff assigned to the case of the legal entity of the debtor enterprise, with the provision of documents, will resolve the situation, and the withheld amount will be returned to the owners. After a positive court decision, information about the company is deleted from the Data Bank.

Methods without registration

Without registration, but by entering the TIN, a legal entity can find out about all the current debts of its enterprise.

Such company tax information does not belong to the category of personal data and therefore is not confidential. Therefore, you can find out about the tax status of the company on any resource that supports this program.

For example, the Yandex resource Yandex-Money is especially popular. With its help, when entering the TIN of the debtor company, if present in the system, all information on tax debts is displayed.

In order to pay a debt via the Internet, you must log in to the Yandex system.

Pay off debts company is possible in the following ways:

1. Using a bank card;
2. By using a Yandex-Money account;
3. By issuing a receipt for payment in cash.

Payment in cash is made at the tax office. To pay, you need to print a receipt, which can be sent through the Yandex-Money service to your email address.

How to obtain information about tax debts is described in the following video:

Our service allows you to check and pay online taxes for individuals: transport tax, land tax, property tax for individuals. The check is carried out using TIN, SNILS or document index (UIN). Registration in the personal account of the Federal Tax Service on the website nalog.ru is not required.

If tax charges or debts are detected, you can pay them immediately; MasterCard, Visa, MIR bank cards are accepted as a means of payment.

By INN and SNILS

By tax document index (UIN)

To search for taxes, enter your INN or SNILS number. We recommend checking both documents simultaneously.

?
? To search for taxes and penalties in the GIS GMP system

To search for a tax, enter the Tax Document number or unique accrual identifier (UIN).

? To check taxes and penalties on already issued Tax documents Search taxes »

By clicking the “Search taxes” button, you consent to the processing of personal data, in accordance with the Federal Law of July 27, 2006 N152-F3 “On Personal Data”

* The search is carried out in the GIS GMP (taxes issued throughout Russia).

Tax verification is carried out using the database of the “State Information System on State and Municipal Payments” (abbreviated as GIS GMP). This database contains data on all tax assessments in Russia.

How to check taxes using TIN or UIN?

In order to check tax accruals and debts, you will need the number of one of the following documents:

1. TIN - Taxpayer Identification Number
2. SNILS - Insurance number of an individual personal account in the Pension Fund of Russia (green plastic card)
3. UIN or document index - the number of the Federal Tax Service notification about accrued taxes

Tax verification is carried out using the document number entered in the appropriate fields of the search form. You can check your taxes by entering both documents at the same time. SNILS number is entered no hyphens or spaces, only numbers.

Using the TIN or SNILS, you can only find out tax arrears, i.e., assessments that were not paid within the period established by law. Current tax accruals can only be found by UIN.

After entering data into the fields of the search form, click the “SEARCH TAXES” button. Tax verification may take a long time, please wait for the result.

If taxes are found as a result of the audit, detailed information will be provided: date, UIN, type of tax, amount payable, etc. Otherwise, a message will appear stating that nothing was found.

Background information on taxes for individuals

Below you will find answers to basic personal tax questions. If you have not found the answer to your question, send it through the feedback form.

What taxes must individuals pay?

Individuals pay the following types of taxes: property tax for individuals, transport and land.

Is it possible to check taxes by last name?

It is not possible to check taxes based on the last name of an individual. It is obvious that in Russia there are a huge number of people with completely identical surnames, first names and patronymics. In such a situation, checking taxes by last name would produce a meaningless result.

Is it possible to find out taxes by last name on the website nalog.ru?

As noted above, on any website, including www.nalog.ru (instructions for working with the website), it is impossible to find out tax accruals and debts by last name.

How to check taxes using passport data?

It is impossible to find out taxes directly from your passport data. However, there is a workaround - using passport data, on the website nalog.ru, you can find out the TIN and then check the taxes using the TIN.

How to find out your TIN?

You can find out the TIN of an individual using passport data on the website of the Federal Tax Service tax.ru - https://service.nalog.ru/inn.do

Is it possible to find out land tax by cadastral number?

Unfortunately, it is impossible to find out the calculation of land tax by cadastral number. This tax can only be found out by the TIN of the owner of the land plot or UIN.

Is it possible to check taxes on the Federal Tax Service website (nalog.ru) without registration?

Checking taxes on the website nalog.ru without registration is impossible. Information on tax assessments on the Federal Tax Service website is available only through the taxpayer’s personal account. To obtain a login and password, you can contact any office of the Federal Tax Service, regardless of your place of residence and registration. You must have your passport and original/copy of your registration certificate with you.

When is it necessary to pay taxes for individuals?

In accordance with the amendments made by Federal Law No. 320-FZ of November 23, 2015 to Part Two of the Tax Code of the Russian Federation, taxes must be paid no later than December 1 of the year following the expired tax period. For example, property tax for individuals, transport and land tax for 2017 must be paid no later than December 1, 2018, taking into account the fact that December 1 in 2018 falls on a day off - the deadline for paying taxes without fine - December 3, 2018.

What happens if you don't pay taxes?

In the event that a taxpayer does not pay taxes, the Federal Tax Service generates a demand for payment of taxes, penalties, and fines. If the taxpayer fails to comply with the payment requirement within the time period established in this requirement, the tax authority begins the procedure for collecting debt on mandatory payments to the budget system of the Russian Federation.
Debt collection from individuals who are not individual entrepreneurs is carried out under two conditions:
- the debtor has an unfulfilled obligation in an amount exceeding 3,000 rubles;
- expiration of the three-year deadline for fulfilling the payment requirement, if the total amount of taxes, fees, penalties, and fines unpaid by the taxpayer does not exceed 3,000 rubles
In these cases, an application for recovery from the property of a taxpayer - an individual - is submitted by the tax authority to the court when one of the above conditions occurs.

How to find out the tax accrual UIN?

Every year, the Federal Tax Service sends out a tax notice by mail, along with a receipt for payment. UIN is designated as a document index, consists of 20 digits and is located at the top of the receipt.
If you have not received a tax notice, you can view it in your taxpayer’s personal account or receive it by contacting the Federal Tax Service in person.