- transport tax
- land tax
- personal property tax
- personal income tax (in relation to income for which it was not withheld).
Taxes are paid on the basis of a tax notice. The tax calculation is made by the tax authority independently. You can find the tax notice in the taxpayer's personal account. In the absence of a personal account, the tax authority sends a tax notification by mail at the place of residence (stay) by registered mail.
We recommend checking the receipt of the tax notice and paying the tax on time.
We also remind you that if you own real estate, and at the same time have not received a tax notice by November 1, then you are obliged to inform about the presence of real estate objects/vehicles recognized as objects of taxation. The notification must be provided for each taxable object once before December 31, 2022. Otherwise, a fine of 20% of the unpaid tax amount is possible.
We also draw your attention to the fact that this year, for the first time, a tax notice may contain information about the need to pay personal income tax, in particular the amount of non-deductible personal income tax.
The amount of non-deductible personal income tax may arise even if you / the tax agent transferred personal income tax on time. The fact is that the tax rate of 13% is applied to the first 5 million rubles, with respect to income over 5 million rubles, the rate of 15% is applied. At the same time, each tax agent calculates and withholds personal income tax separately, without taking into account the rest of the person's income.
You can pay taxes in the following ways:
through a bank branch, including through payment terminals owned by banks;
through your personal account on the website of the Federal Tax Service of Russia (if you have access to it);
through the cash desk of the local administration (the cash desk of the executive and administrative body of the federal territory "Sirius") or through the organization of the federal postal service (if there is no bank in the locality);
through the MFC, where the possibility of accepting payment of taxes and their transfer to the budget is organized;
on the website of the Federal Tax Service of Russia using the service "Payment of property taxes of individuals and personal income tax according to the document index" or using the service "Payment of taxes by a foreign bank card".
If you doubt the correctness of the tax calculation by the tax authority, ALPINE Tax specialists are ready to help you.