We remind you that by no later than 1 December 2022, you are required to pay the following taxes for 2021:

• transport tax

• land tax

• personal property tax

• PIT (with respect to income from which it was not withheld).

Taxes are paid on the basis of a tax notice. The tax amount is calculated by the tax authority on its own.

You can find the tax notice in your taxpayer personal account. If you do not have a personal account, the tax authority will send the tax notice by registered mail to your place of residence (stay).

We recommend checking whether the tax notice has been received and paying the tax on time.

We would also like to remind you that if you own real estate and did not receive a tax notice by 1 November, you are required to report the existence of real estate objects/vehicles recognised as taxable items. The notice must be submitted for each taxable item once by 31 December 2022. Otherwise, a penalty of 20% of the unpaid tax amount may be imposed.

We also draw your attention to the fact that this year, for the first time, the tax notice may contain information about the need to pay PIT, in particular the amount of PIT not withheld.

The amount of PIT not withheld may arise even if you / the tax agent transferred the PIT on time. The point is that the 13% tax rate applies to the first RUB 5 million, and for income exceeding RUB 5 million, the 15% rate applies. At the same time, each tax agent calculates and withholds PIT separately, without taking into account the other income of the individual.

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 federal postal service organisation (if there is no bank in the locality);

• through a multifunctional centre (MFC) where it is possible to accept tax payments and transfer them to the budget;

• on the website of the Federal Tax Service of Russia using the service "Payment of personal property taxes and PIT by document index" or using the service "Pay taxes with a foreign bank card".
  
  
  

If you have any doubts about the correctness of the tax calculation made by the tax authority, the ALPINE Tax specialists are ready to assist you.