Tax notice (sample)

Tax notice, sample which will be shown in the article, representsis a document sent by the FNS to the payer with information on the amounts to be deducted to the budget. It is compiled only when the responsibility for calculating them is assigned to the control structure by legislation.

General rules

In accordance with Art. 52 TC, the payer independently calculates the amounts to be deducted 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 department independently calculates the amount and sends tax notice.

Article 52 of the Tax Code

On the basis of this norm, the FTS subdivision forms tax notice. Timing its sending is 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. Form of tax notice 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?

You can send a notice to the managerenterprise or its 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 a notice compiled?

There are articles in the Tax Code that oblige the FNS subdivision to form tax notice. Payment of tax the subject produces independently on notice. The FTS expects only certain amounts for individuals. The 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

Legislation requires citizens to notify the territorial division of the Federal Tax Service about their property and the TS if tax inspection notice they were not sent. 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, except for the obligations set forth in article 23, paragraph 1, should report on their existing real estate or TC acting as taxable objects when they do not receive a tax notice and do not pay them 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, which follows the completed reporting period. Accordingly, if the subject has been notice to the tax authority about the amounts calculated for these objects, then there is no need to report them.

A responsibility

It is provided in art. 129.1 NC. If the subject did not receive tax notice on amounts due to be deducted to the budget forobjects of real estate or the CU, and did not provide information about them (or sent a notification in a timely manner), the supervisory authority has the right to impose a fine on it. The amount of recovery is 20% of the collection.

Changes in legislation

After August 31, 2016. user 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 come by mail. It was necessary to do this during August 2016.

Clarifications of specialists

Changes made in the order of directionnotifications, concern all Russians who own immovable objects (including land) or cars. After August 31, all notices 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 website of the Federal Tax Service have automatically moved to the "online users" group. Accordingly, duplicate information on the amounts calculated and payable there is no point. This transition is conditioned by several circumstances. First of all, replacing 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 the notification will appear on the site the next day. The mail goes to the addressee for several days. It is convenient to receive paper notices 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 notices are sent to all individuals,having the corresponding objects of taxation, except for beneficiaries. Owners who bought real estate or transport during 2013-2016, who announced this in 2017, the amounts that are subject 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 existing property. To the notice is attached a 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 taxthe authority may not send a notice. In particular, the entities registered on the FTS website and having a "Personal Account" will not receive notification. Notification is sent to citizens who have not written an application for retaining the opportunity to receive the document by mail. If the physical person has privileges or deductions that completely exempt him from the obligation to pay to the budget, he will not be sent a notice. 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 allocate a person to the budget remains. The notice will be sent to him when the amount exceeds one hundred rubles.

Personal Area

Having registered on the official site of the Federal Tax Service, the subject 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 username 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 a different 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 department of the Federal Tax Service with a passport and a certificate of INN.

You can also use the service withusing an electronic qualified signature (universal electronic 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-cryptoprovider 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. These are, for example, post offices, multifunctional centers, etc. Details regarding registration on the official website should be found in the territorial division of the tax service at the address of residence.