Tax Notice 2022: Payments are bigger, but some can be challenged

Federal Tax Service (FTS) reportedthat this year the transport, land and property taxes for the previous year should be paid before December 1. In this regard, by the end of October, all citizens will be sent relevant tax notices, which must be accepted and executed.

By law, a notification of tax payment is sent to the taxpayer when the obligation to calculate it is assigned to the Federal Tax Service (paragraph 2 of Article 52 of the Tax Code of the Russian Federation), but it is worth considering: this does not mean that all notifications are sent exclusively with delivery to the mailbox. If a citizen has a personal taxpayer account (LCN), then the notification will most likely be reflected there. And for those who do not have any LKN, the document is sent by registered letter by mail. It should be borne in mind that a tax notice is considered received after six days from the date of sending the letter, and it does not matter whether this letter is paper or electronic.

In any tax documents, of course, the main thing is not the form, but the content. But this year, some citizens have a problem with just this very content, because with the same number of taxable objects, the amount of taxes due for them has become larger. Why did this happen?

Four Reasons Why the Tax Has Been Higher

Photo © TASS / Alexey Zotov

Photo © TASS / Alexey Zotov

This year in all subjects of the Russian Federation there was a massive cadastral revaluation. And this event affected the tax burden of the Russians in no less a way. After all, the property tax of each citizen is levied taking into account the real estate objects he owns and is calculated based on the cadastral value of this very real estate, – explained the head of the Western Bar Association of the city of Moscow, Alexander Inyutin (such a rule is defined by Article 403 of the Tax Code of the Russian Federation. – Note. Life).

That is first reason tax increase may be increased, according to Rosreestr, the value of real estate, for which the Federal Tax Service charges tax. You can find out the exact cadastral value of your apartment or land plot and compare it with the one that was before on a specialized website, just go to link to a specialized resource of Rosreestr.

Second reason, which affects the final amount in the tax notice, a new procedure may become, according to which now this document also includes personal income tax not withheld by the tax agent – the source of income payment. This means that if the taxpayer did not independently submit a declaration on his income received in addition to those for which the employer reports, then the Federal Tax Service could well detect and take them into account. This can happen if there was a profit from investments, renting out real estate, or, for example, when winning the lottery.

The third reasonaffecting the increase in the amount may be the decision of the subjects of the Federation and municipalities, which have the right to independently change some tax rates, add or cancel benefits. In order to check the effect of your benefits, it makes sense to go to the service “Reference Information” FTS and fill out a regulatory document through the appropriate form.

Fourth reason relevant for payers of transport tax. Ministry of Industry and Trade updated scroll cars subject to taxation with an increased coefficient of 1.5. At the same time, the Federal Tax Service recalls that such conditions will be applicable for taxes for 2021, which are paid this year. And reduced coefficients of 1.1 – for cars costing from 3,000,000 rubles to 5,000,000 rubles and 2 – for those that cost from 5,000,000 rubles to 10,000,000, canceled only from tax for 2022.

What to do if the notice does not take into account the benefit.

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There are cases when there are errors in the received tax notice, for example, incorrect information is indicated or some prescribed benefits are not taken into account, and as a result, the total amount is larger than it should be. In this case, the tax notice can be challenged, but for this you will have to communicate with the Federal Tax Service. Theoretically, this can be done by submitting a written request to any inspection or through the MFC. But for those who have LKN, it is easier to do everything online directly from their account page. There is another option: create an appeal through an online service “Contact the Federal Tax Service of Russia” or by regular mail to your inspection.

Before submitting an appeal, it makes sense to check in the received tax notice the address and cadastral number of the property for which the tax has been calculated, as well as the blocks that indicate the amount of benefits and information about tax deductions. If the error is obvious, then, as a rule, it is corrected within a couple of weeks.

In isolated cases, it is possible that the tax notice of the Federal Tax Service may not be sent at all. This happens if the tax amount is less than 100 rubles or if there are benefits that cover the amount of the accrued tax. In other cases, if the notification did not arrive before November 1, it makes sense to contact the tax authorities on your own, there are cases when the generated notification was sent to someone else’s address.

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Have you had to apply for correction of errors in the notifications of the Federal Tax Service?

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