Tax notice and how to comply with it

The obligation to annually calculate transport tax, land tax, and personal property tax in relation to vehicles and real estate of individual taxpayers is assigned to the tax authorities (clause 2 of Article 52 of the Tax Code of the Russian Federation, hereinafter referred to as the Code).

In this regard, the tax authorities, no later than 30 days before the due date for the payment of the above taxes, send tax notices to individual taxpayers for payment of taxes.

The tax notice form was approved by Order of the Federal Tax Service of Russia dated September 27, 2022 No. ED-7-21/866@ and includes the amount of tax payable, information about the object of taxation, the tax base, the deadline for paying the tax, as well as the information necessary to transfer the tax as single tax payment to the budget system of the Russian Federation (QR code, bar code, UIN, bank payment details).

If the total amount of taxes calculated by the tax authority is less than 100 rubles, a tax notice shall not be sent, 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.

tax notification may be sent to the taxpayer by registered mail or transmitted electronically through the taxpayer’s personal account, starting from 07/01/2023 - through the personal account on the unified portal of state and municipal services.

If a tax notice is sent by registered mail, the tax notice is considered received after six days from the date of sending the registered letter.

taxpayer (his law or an authorized representative) has the right to receive a tax notice on paper against a signature from any tax authority or through a multifunctional center for the provision of state and municipal services (MFC) on the basis of an application for the issuance of a tax notice.

 The tax notice is transmitted to the taxpayer (his legal or authorized representative or through the MFC) no later than five days from the date the tax authority received the application for issuing a tax notice (the application form was approved by order of the Federal Tax Service of Russia dated October 20, 2022 No. ED-7-21/947@ ).

The tax notice for the tax period 2021 must be executed (taxes in it have been paid) no later than December 1, 2022.