How to find out and pay debt on taxes on an apartment online, through government services, using an INN without registration, surname, address in 2020?

How to find out what kind of property is registered to a person and what is the amount of debt? To do this, you can visit the tax authorities, but it is easier and faster to use the capabilities of the government services portal. This service is very convenient; through your Personal Account, you can find out what property is registered, the amount of tax, and make payments. This service is in demand by many, anyone can use it, all you need is registration on nalog.ru. You can obtain a password for your account by visiting a Federal Tax Service office, after which it will be used in the future for authorization.

Who is the portal's services in demand for? First of all, they are aimed at citizens who want to quickly and conveniently find out the amount of tax to pay for property. This service is very convenient for heirs, allowing them to find out exactly how much they will have to pay for the inheritance.

Learn about debts online

Sites containing information

Government services portal. You must first register and then find the “Checking tax debts” section. There you enter your first name, last name and Taxpayer Identification Number. The system will provide up-to-date information;
Portal of the Federal Tax Service (Federal Tax Service). However, registering on it is not so easy. First, you need to apply to the tax authority to receive a registration card with a login and password. Either you need a standard electronic card or a specialized electronic signature. To receive it, contact the accredited state center of the Ministry of Telecom and Mass Communications of the Russian Federation. But after registration, you will have access to all the information on your tax history for the last 3 years;
Portal of the Federal Bailiff Service (FSSP). Registration is not required there. You need to go to the “Find out about debts” section and enter your full name and date of birth. But you can only find out there about debts that are already subject to collection. That is, the trial took place and the decision was made.

Payment deadlines

Any payment document has a specific execution date. If the taxpayer fails to fulfill his obligations, he risks an increase in the payment amount due to accrued fines and penalties for each day of delay.

For the convenience of the taxpayer, a payment receipt containing all the necessary details for transferring money is sent along with the notification.

The main thing is to check your Taxpayer Identification Number, enter your last name and initial, enter the date of payment and signature.

The official due date for property taxes is October 1, when taxes for the previous year are paid.

Writing off taxes is an impossible procedure, so any delay in paying taxes will only increase the amount, but will not eliminate it.

If the deadline for payment of property tax falls on a weekend or holiday, then the tax must be paid on the next business day. If the payment notice arrives after the deadline for payment of property taxes, then the accrued penalties will be considered invalid.

The obligation to pay tax begins after the taxpayer receives a tax notice, which must arrive no later than 30 days before the last payment date.

However, if the tax was not paid by October 1, then all accrued fines must be paid.

You can make a payment in several ways:

by transferring to the bank using the details specified in the receipt;
through the cash desk of post offices;
through any bank that allows tax payments.

Citizens' tax payments must be accepted at all bank and post offices without charging additional fees. Transferring money to the budget is a free service.

To confirm the transaction, the taxpayer must receive a receipt or check order with the relevant details and the correct amount. The form of the form for each financial institution is determined by the Ministry of Finance of Russia.

The penalty will be based on the amount of unpaid tax and calendar days of delay.

When these two indicators are multiplied by 1/300 of the refinancing rate, the amount of arrears that is subject to mandatory payment to the budget will be obtained.

Regardless of weekends, holidays or working days, the penalty will be calculated daily. As soon as the payment is executed on behalf of the inspectorate, no penalty will be charged.

For malicious tax evasion, the taxpayer may be brought to administrative and criminal liability. If arrears are detected, the regulatory authorities, within three months, formulate a demand for collection of the resulting debt. The document is delivered in person against receipt, by registered mail with notification, or by TKS.

Penalties are:

20% of the unpaid amount;
40% for intentional non-payment of tax.

Upon receipt of the request, the tax must be paid to the budget within 8 working days. If this deadline is violated, the tax inspectorate has the right to seize the bank account, transfer the case to the FSSP, and collect the debt from other property, in accordance with Art. 446 Code of Civil Procedure of the Russian Federation.

The tax inspectorate has the right to go to court if the amount of debt exceeds 3,000 rubles, but the period for filing a claim cannot exceed six months.

Find out the amount of debt by TIN

Using the government services portal and the Federal Tax Service website. Registration required. You can also pay your tax immediately through these resources. You need to fill out a tax payment form and select the bank through which the payment will be made. The site's customer service will redirect you to the bank's service. You can also print out the receipt and pay in person at a bank or post office;
Using Sberbank online. You need to open a personal account. You need to get a Sberbank card. When you enter your account, you need to find “Federal Tax Service” in the list of payments. Then . The necessary information will appear, you can pay the fee immediately;
We use the Yandex-money system. You need to have a wallet. This is done with a simple registration. We find the “Taxes: debt check” tab, enter the TIN and get information. You can also pay the debt immediately.

Mandatory registration on these resources is required for your personal safety. There are also third-party (non-state) resources that provide information on TIN without registration. But they do not always provide reliable information and do not guarantee the protection of your personal data. Whether it's worth using them is up to you to decide.

Formula for calculating apartment tax based on cadastral value

The amount payable to taxpayers is calculated automatically based on their cadastral value of the apartment, valid at the beginning of the billing period, and the tax rate.

You can find out about current rates on the official website of the Federal Tax Service. Their value is established by regional authorities, otherwise the maximum indicators are applied in accordance with Art. 406 of the Tax Code of the Russian Federation. For an apartment, the property tax rate does not exceed 0.1 percent of the tax base.

The basis for the calculation is the cadastral value of the apartment, which is also the tax base, which can be found on the Rosreestr website online.

From January 1, 2020, the calculation of tax based on the inventory valuation of real estate will be completely cancelled.

The formula for calculating apartment tax will be as follows:

N = Bn × C , where

Bn - tax base;
C is the tax rate established by regional authorities (or 0.1%).

If the owner changes during the year, then the calculation is made taking into account the number of months of ownership:

N = Bn × C/12 × M , where

M – number of months of actual ownership.

Center for Public Services “My Documents” – Moscow

Establishment

Establishment	State budgetary institution "Multifunctional center for the provision of state and municipal services in the settlement of Moskovsky, Novomoskovsky administrative district of the city of Moscow"
Area
Working hours	daily: from 08:00 to 20:00
Email
Phone numbers	+7
In what region	Moscow
Organization website	https://md.mos.ru
Organization address	Moscow, Moskovsky settlement, 3rd microdistrict, 21

Valuation of an apartment in the Moskovsky settlement in 2020

Tax rates

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

Tax rates depend on the procedure used in the constituent entity of the Russian Federation for determining the tax base: based on the cadastral value or based on the inventory value of taxable real estate (residential houses, apartments, rooms, garages, parking spaces, non-residential premises, unfinished construction projects, other buildings, buildings, structures, premises).
The list of regions that apply the procedure for determining the tax base based on the cadastral or inventory value of taxable objects is posted in the section “Taxation of real estate based on cadastral value.”

In municipalities, the cities of Moscow and St. Petersburg, which apply the procedure for determining the tax base based on the cadastral value of taxable objects, tax rates are set in amounts not exceeding:

0,1% 2% 0,5%

objects of unfinished construction if the designed purpose of such objects is a residential building;
single real estate complexes, which include at least one residential building;
garages and parking spaces, including those located in taxable objects specified in subparagraph 2 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation;
economic buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots for private farming, gardening, gardening or individual housing construction.

In this case, tax rates can be reduced to zero or increased, but not more than three times, by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) (Article 406 of the Tax Code of the Russian Federation).

In relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Code, in relation to taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of the Code, as well as in relation to taxable objects, the cadastral value of each of which exceeds 300 million rubles B in relation to other objects of taxation.

If tax rates are not determined by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol), taxation is carried out at the tax rates specified in the Tax Code.

It is allowed to establish differentiated tax rates depending on:

type of taxable object;
location of the taxable object;

In municipalities that apply the procedure for determining the tax base based on the inventory value of taxable objects, tax rates are set on the basis of the total inventory value of taxable objects owned by the taxpayer multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects ), located within the same municipality (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:

The total inventory value of taxable objects, multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects)	Tax rate
Up to 300,000 rubles inclusive	Up to 0.1 percent inclusive
Over 300,000 to 500,000 rubles inclusive	Over 0.1 to 0.3 percent inclusive
Over 500,000 rubles	Over 0.3 to 2.0 percent inclusive

If tax rates are not determined by regulatory legal acts of representative bodies of municipalities, taxation is carried out at the tax rate:

0.3 percent for other objects.

It is allowed to establish differentiated tax rates depending on:

type of taxable object;
location of the taxable object;

Procedure for calculating apartment tax

Tax base and apartment tax

The tax base is the cadastral value of the apartment, that is, the value that is as close as possible to the market value of the taxable object owned by a private person.

Basic formula for calculating property taxes

According to Article 402 of the Tax Code of the Russian Federation, by 2020 the calculation base for property tax should be the cadastral value of real estate, which will significantly increase the amount of payment. In this regard, a decision was made on a gradual transition to soften the financial blow to the owners’ funds.

The calculation formula for the transition period is described in detail in Article 408 of the Tax Code of the Russian Federation. It follows from it that not only the cadastral value, but also the inventory value is taken into account. The formula uses a reducing factor, the need for which will no longer be necessary by 2020.

N = (Nk - Ni) * Kf + Neither where

NK - the amount of tax obtained from the cadastral value.

Nk = K * Sk (K is the cadastral price and Sk is the tax rate);

Neither is the tax amount from the inventory value.

Ni = And * Si (And is the inventory price and Si is the tax rate);

Kf - reducing factor, which is equal to:

2015 — 0,2;

2016 – 0,4;

2017 – 0,6;

2018 — 0,8.

In 2020, the reducing factor will not be used, therefore, from 2020, users will have to pay property taxes in full.

Apartment tax rates

Since the apartment tax for private individuals is a local tax, the specific rates of property tax for individuals are determined in each municipality separately.

In accordance with the requirements of tax legislation, the following restrictions are established on tax rates of property tax for individuals:

no more than 0.1% of the cadastral value of the taxable object, as well as utility buildings with an area of no more than 50 square meters. m.;
no more than 2% for the list of taxable objects defined in the Tax Code of the Russian Federation and objects with a value of more than 300 million rubles;
no more than 0.5% for other types of property.

At the same time, the authorities of some municipalities, such as, for example, Moscow, Crimea, St. Petersburg and others, have the right to reduce the tax rate of 0.1% to 0 or, conversely, increase it, but not more than 3 times.

The legislation allows the use of differentiated rates depending on the following parameters:

Type of taxable object.
Location of the object.
Cadastral value.
The territorial zone within which the taxable object is located.

Tax deductions when calculating apartment tax

When calculating property tax, depending on the types of objects, the size of the cadastral value can be reduced by the amount of the tax deduction. Article 403 of the Tax Code of the Russian Federation states that when calculating the property tax based on the cadastral value, it is reduced. At the federal level, a deduction is established for apartments equal to the cost of 20 square meters. m. of this apartment. This number of meters will not be included in the tax base. If the cadastral value of a taxable object is a negative value, then, in accordance with the accepted rules, it will be equal to 0.

Municipal authorities are given the right to increase the amount of tax deduction at their discretion. If you own several real estate properties, the deduction applies to only one of them. If there is no application from the taxpayer indicating a specific property, then the Federal Tax Service will apply it to the property for which the tax will be maximum.

Share of the apartment and apartment tax

If the ownership of the apartment is registered on the basis of shared participation rights, then the calculation is made for each owner separately. If the size of the share is not allocated, then it is determined by dividing the total area by the number of owners.