For what reasons taxpayers do not pay land tax? Most often, the reason lies in the lack of organization of the competent authorities, and not only in the unwillingness of the landowner to make a payment. In the vast majority of cases, payers do not receive receipts calling for payment of fees. So, land tax does not come. What to do? About it further.
Legal grounds
The procedure and amount of finance required by the taxpayer are determined by the category of the latter. For example, a large land tax has come, what should I do? Legally registered persons undertake to independently determine the amount of taxes charged to the budget. Upon payment of tax, a declaration is drawn up. It is considered by the Federal Tax Service Inspectorate, the same service has the authority to take investigation measures on the issue of land taxation of a specific legal entity.
As for individuals, the situation here is different: the calculation of the amount of funds paid and the timing of payments are determined directly by the employees of the tax authority. Payers receive payment in the form of notifications, which are sent not only to ordinary citizens, but also to persons engaged in entrepreneurship. Land tax does not come. What should legislation do?
The above actions are described in Article 52 of the Tax Code of Russia. It also establishes ways to send notifications legally:
- with the help of telecommunication resources providing communications;
- electronic;
- direct transfer to a specific person.
The law sets a deadline for submitting documents for tax payment. The taxpayer must be notified 30 days (not later) before the due date for the payment of the fee. The tax is paid until December 1 of the current year. This is the latest deadline, and therefore notifications must reach the appointment no later than October 31. Otherwise, the IFTS is not entitled to impose penalties on the payer if he has not paid. But in some cases, land taxes do not come. What to do in such situations?
Reasons for the lack of receipts
In fact, there is a set of reasons why receipts do not arrive as intended. Here are the most common ones:
- Sending a document to an outdated address. As a rule, the tax service does not send data on the change of the payer's address. As a result, tax authorities will be able to find out a new place of residence for a particular person in a few years.
- The situation when the tax authorities are not able to determine data on a specific land allotment. Here it is recommended that the landowner provide the information on his own. They must be confirmed so that reliable information on the object is preserved in the Register.
- Loss of data authenticity during delivery to the addressee. No party is insured against such a risk.In this case, the fault lies with the postal staff, but the tax service does not consider such reasons seriously.
- When a person subject to taxation has a certain preferential degree. Privileges are determined at the state level. The solution rarely reaches a specific person, benefits are automatically activated.
- In the case when the tax amount is concluded in a figure less than 100 rubles.
These reasons explain why land taxes do not come when the preferential status of the payer takes place. A special case - the cost of tax is less than one hundred rubles. In this situation, the notification will go to a specific person when he will have to provide an amount of more than one hundred rubles.
Important! Every citizen has the right to challenge a fine or fine that is presented to him. This right is justifiably untimely issuance of a receipt due to a mistake in the postal service. The solution will be to extend the tax payment deadline.
There are many situations where data is entered into the database without adjustment. As a result, the new addresses are unknown to the employees of the authorities, and receipts are sent to the old points. In order to avoid fines, it is enough to prove the erroneous actions of the tax authorities.
Applying for a receipt
Do not aggravate the situation before the due date, if the land tax does not come. What to do? It is advisable to contact the INFS. It would be worthwhile to personally visit this organ locally. The land tax is dealt with by the inspector, who is obliged to provide any data on the issue of payment and accept the payment. He will give any explanation in controversial issues.
It is possible that an employee already has some data. In this option, it is enough for him to simply print the receipt. Then the document will be sent to the payer. These actions do not take much time, but payment is done on time and without unnecessary proceedings.
Possible alternative
An alternative would be to register a personal account on the tax organization’s website. Here you will need to go through simple account activation points. Inside the office, the user will be able to receive any data on the issue of paying taxes, as well as make personal changes.
It may be that the object is not recorded at all in the data library of the tax authority and it does not receive land taxes. What to do? Then he will have to show a package of documents of a certain composition. Here you need a cadastral passport and papers proving property rights. These papers will have to be submitted to the municipality or to companies competent in these matters.
Payment process
Direct tax payment can be made in the following convenient ways:
- in the online mode, where electronic money is in use;
- in the Gossulugi service on the Pay Tax tab;
- through payment terminals;
- independently in the bank;
- through a personal account registered in the bank.
What if a subpoena comes?
Any delay in payment of tax involves the calculation of fines and penalties. It is useless for the tax service to explain that, they say, "I do not receive land tax." What to do? Such measures are not always justified and may be motivated by ignorance of the law of the responsible party. Moreover, tax officers have the right to appeal to the courts for three years from the date of the payment problem. Tax authorities provide claims, and in the documents indicate the means for the return of finances in the following options:
- debtor's property;
- cash;
- cashless accounts.
Reasons to refuse
In turn, the landowner establishes the regularity of the claims against him. The following measures will be illegal:
- The tax on the sold land came. What to do? In this case, the former owner is no longer such and has the right to challenge the tax.
- Incorrect payment calculation. There is a situation where the payer has calculated the tax on his own.
- Sending a tax receipt to the old address when the payer has already indicated his new place of residence.
- In the case of an undelivered request or its delay.
A set of papers is submitted to the judge. He makes the final decision on the conflict. If the payer turns out to be right, then all penalties are completely removed from him, however, the tax must be fully paid.
Do not neglect these measures (there are often cases when a party that makes unreasonable claims is simply afraid to go to court), because the judicial authorities are able to quickly resolve the conflict and make a decision without personal interest. It will be useful to seek legal advice.
We hope that now that land tax does not come, what to do, you know.
