Tax notification (sample)

Tax notification, sample which will be shown in the article, is a document sent by the Federal Tax Service Department of the Patteller with information on the amounts to be deducted to the budget. It is compiled only when the obligation to calculate them is assigned to the legislation on the control structure.

General rules

In accordance with Art. 52 NK, the payer independently calculates the amounts to be deducted to the budget for the reporting period. The calculus is performed based on the base, bets and benefits (if available). Legislation, however, in some cases imposes this obligation to the territorial division of the FTS. Accordingly, the payer does not need to provide a declaration. The FTS division independently calculates the amount and sends.

Article 52 NK

Based on this norm, the FNS division forms Tax notice. Timing Its sending is attached to the day of payment. In art. 52 It is indicated that the document should be sent to a subject 30 days before the reporting date. Tax notification form Approved by order of the FTS. The document should present the amount to be deducted, the calculation of the base, as well as the reporting date, to which the obligation should be paid off.

How to get a tax notice?

It is allowed to transfer the notice to the head of the enterprise or its legitimate (authorized) representative, as well as the physical person personally on receipt. The document may be sent by a registered letter or using telecommunication communication channels. If the notification is sent by mail, it will be considered received after 6 days.

In what cases is the notice?

In the NK there are articles that oblige a division of the FNS form tax notifications. Pay tax The subject produces independently notice. FTS calculates only certain amounts for individuals. Notification is sent for taxes:

Responsibilities of Fizlitz

The legislation prescribes citizens to notify the territorial division of the FNS on its real estate and the vehicle, if they were not directed. Law No. 52 was amended in Art. 23 NK. From January 1, 2015, it began to operate in it. 2.1. He determined that the beneficial payers on the amounts contributed by them on the basis of notifications, except for the responsibilities established in paragraph 1 23 of the article, should report on their real estate or vehicles, speakers as objects of taxation, with the non-tax notification and non-payment of them taxes. It is necessary to inform the territorial division at the address of residence or the location of the relevant property. Copies of shutdown documents or supporting the State Registration of the CU are attached to the message. These papers are submitted once until 31.12 of the year, which follows the completed reporting period. Accordingly, if the subject was received notification of the Tax Authority On the amounts calculated on these objects, then report them is not necessary.

A responsibility

It is provided by Art. 129.1 NK. If the subject did not receive about the amounts to be paid to the budget for real estate or vehicles, and did not provide information about them (or sent a notice to a non-time), the control instance is entitled to impose a fine on him. The amount of recovery is 20% of the collection.

Changes in legislation

After August 31, 2016, the user of the "personal office" on the official website of the FTS will not come a paper tax notice. All receitts from this date can be printed exclusively via the Internet. Nevertheless, a citizen could write a statement that the tax notice continue to come by mail. It was necessary to do during August 2016.

Explanation of experts

Changes made in order to send notifications relate to all Russians who own real estate objects (land including) or cars. After August 31, all notifications will be directed electronically over the Internet. At the same time, a statement on the preservation of paper notifications will be taken into account only in 2017. The Federal Service explains that those who have ever been registered on the official website of the FTS, automatically switched to the "online users" group. Accordingly, it makes no sense to duplicate information about the calculated and payable amounts. Conducted this transition to several circumstances. First of all, the replacement of paper notifications to electronic is advisable to economic considerations. The formation of a document and sending it by mail is bypassed a budget within a certain amount. In addition, with the development of computer systems, electronic turnover is much more convenient. After the formation, the notification will appear on the site the next day. Mailing goes to the addressee for several days. It is convenient to receive paper notes to those people for whom the Internet is expensive, or those who do not have the ability to print the form. Such a situation, as a rule, develops in remote rural areas.

Additionally

Tax notifications are sent to all individuals having appropriate objects of taxation except beneficiaries. Owners who bought real estate or transport during 2013-2016, announced this in 2017, the amounts to be deducted to the budget will be calculated for the entire period of ownership. At the same time, it is not necessary to forget about the responsibility for failure to provide (untimely about the property. It is attached to the notice of the profile-root. It is filled with the identification of an error in the information specified by the inspection.

Exceptions

In the norms, cases are enshrined when the tax authority may not send a notice. In particular, the notice will not receive the subjects registered on the FNS website and having a "personal account". Notification is not sent to citizens who have not written applications for maintaining the possibility of receiving a document by mail. If the individual has benefits or deductions, fully liberating it from the obligation to deduct into the budget, it will not be sent to him. Another situation in which a citizen will not receive a notice - the availability of tax debt, the amount of which is less than one hundred rubles. The obligation to deduct to the budget in the person is preserved. Notice will be directed when the amount exceeds one hundred rubles.

Personal Area

By registering on the official website of the FNS, the subject can:

Access to service

It can be carried out in several ways. The first option is to use a login and password. They are indicated in the registration card. You can get it in any division of the FTS, regardless of the address of registration. When contacting the body at the place of living, a citizen must have a passport. When visiting units located in another area, in addition to this document, the TIN certificate is submitted. Access to the "personal account" by citizens under the age of 14, is carried out by their representatives upon presentation of the birth certificate and their passport. If a subject had a login and password, but lost them, it is necessary to contact any FNS division with a passport and test report.

You can use the service using (universal email card). The key certificate is issued by the certifying center, which has passed the accreditation of the Ministry of Communications. It is allowed to be stored on any carrier. It can be a hard disk, a USB key, smart or universal card. At the same time, the Cryptopro CSP Special Cryptopro CSP Software must be used. 3.6 and above. Log in the "Personal Account" can also be using the ECI account. In this case, the access details of the access used for authorization in the unified database of municipal and public services will be needed. It is necessary to consider one important point. Such authorization is possible only for those citizens who personally turned according to one of the places of presence of operators of a unified system for identification and authorization. These are, for example, post office, multifunctional centers, etc. Details related to registration on the official website should be found in the territorial division of the tax service at the address of residence.