What to do if the information in the tax notice is incorrect

Information about taxable property and its owner (including characteristics of the property, tax base, copyright holder, period of ownership) is submitted to the tax authorities by the bodies of the Ministry of Internal Affairs of Russia, which carry out registration (migration registration) of individuals at the place of residence (place of stay), civil registry offices, Rosreestr bodies, carrying out cadastral registration and state registration of rights to real estate, bodies Ministry of Internal Affairs of Russia, Ministry of Emergency Situations of Russia, Rosaviation, Rosmorrechflot, state technical supervision bodies that carry out registration of vehicles, guardianship and trusteeship authorities, bodies (institutions) authorized to perform notarial acts, and notaries, bodies of the Ministry of Internal Affairs of Russia that issue and replace identity documents of citizens of the Russian Federation Federation.

Responsibility for the accuracy, completeness and relevance of the specified information used for the purpose of property taxation is borne by the above registration authorities. These bodies submit information to the tax service on the basis of the information available in their information resources (registers, cadastres, registers, etc.).

If, in the opinion of the taxpayer, the tax notice contains irrelevant (incorrect) information about the property or its owner (including the period of ownership of the property, tax base, address), then in order to verify and update it, you must contact the tax authorities by any convenient way:

1) for users of the "Personal account of the taxpayer" - through the personal account of the taxpayer;

2) for other persons: through a personal appeal to any tax authority or by sending a mail message, or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia”.

As a general rule, the tax authority is required to conduct an audit to confirm the presence/absence of the grounds established by law for the recalculation of taxes and changing the tax notice (sending a request to the registration authorities, checking information on the availability of a tax benefit, determining the start date for applying the current tax base, etc. .), processing the information received and making the necessary changes to information resources (databases, payment cards with the budget, etc.).

If there are grounds for tax recalculation and the formation of a new tax notice, the tax authority no later than 30 days (in exceptional cases, this period can be extended by no more than 30 days): will review the previously accrued tax amount, generate (if there are grounds) a new tax notice with indicating a new tax payment deadline and send a response to the taxpayer's request (post it in the taxpayer's personal account).

Additional information can be obtained by calling the tax office or the contact center of the Federal Tax Service of Russia: 8 800-222-22-22.