What to do if a tax notice is not received

Tax notices to owners of taxable real estate and vehicles are sent by tax authorities (posted in the taxpayer’s personal account) no later than 30 days before the tax payment deadline: no later than December 1 of the year following the expired tax period for which taxes are paid.

At the same time, tax notices are not sent by mail on paper in the following cases:

1) the presence of a tax benefit, tax deduction, other grounds established by law that completely exempt the owner of the object of taxation from paying tax;

2) if the total amount of taxes reflected in the tax notice is less than 100 rubles, except for the case when a tax notice is sent in a calendar year, after which the possibility of sending a tax notice by the tax authority is lost;

3) the taxpayer is a user of the Internet service of the Federal Tax Service of Russia - the personal account of the taxpayer and at the same time has not sent a notification to the tax authority about the need to receive tax documents on paper.

4) the taxpayer sent a notification to the tax authority about the need to receive documents from the tax authorities in electronic form through a personal account on the unified portal of state and municipal services (hereinafter referred to as EPGU).

In other cases, if a tax notice has not been received by November 1 for the period of ownership of taxable real estate or a vehicle, it is advisable for the taxpayer to contact the tax office or send information through the “Taxpayer’s Personal Account” or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia”.

Owners of real estate or vehicles who have never received tax notices for the past tax period and have not claimed tax credits on taxable property, are required to report the presence of these objects to any tax authority (the message form was approved by order of the Federal Tax Service of Russia dated December 23, 2022 No. ED-7-21/1250@).