Every year, owners of real estate and other officially privatized property must pay tax on this property in accordance with the indicators on the receipt received from the tax office. The tax payment procedure is governed by Russian law.
Instructions
Step 1
Study article 383 of the Tax Code of the Russian Federation, which specifies the procedure and terms for paying property tax. Please note that they may differ depending on a particular subject of the Russian Federation. By law, advance payments are made to the tax authorities at the location of the property during the tax period, and the remainder of the tax is paid at the end of the relevant period.
Step 2
Check out the details for paying the tax indicated in the receipt. If you have not received a receipt or want to postpone the due date, you can contact the tax office of your place of residence in advance and request the current figures. After receiving the document, transfer the funds to the specified current account. This can be done, for example, in Sberbank and other banking institutions, as well as through Internet banks and electronic payment systems.
Step 3
When the property tax is transferred later than the established deadlines, in accordance with article 75 of the Tax Code of the Russian Federation, the owner will be charged pennies at the established rates, which are also subject to payment. Every year, the tax inspectorate checks the payments made and if inconsistencies are revealed, for example, incomplete payment of tax or the owner ignoring receipts, an administrative or criminal case may be initiated against him.
Step 4
When paying property tax, pay attention to whether the division has a separate balance sheet, whether it contains fixed assets, and in which region the assets on the division's balance sheet are located. If a separate subdivision has its own balance sheet with fixed assets on it, property tax must be transferred to the budget (tax office) of the region in which this subdivision is located.
