Residents of the republic can pay taxes before receiving a notification
The Ministry of Agriculture and Food of the Republic of Tatarstan informs that recently there was an additional method of paying property taxes and personal income tax before receiving a tax notification – a single tax payment.
This is an analogue of an electronic "advance wallet", where a citizen can voluntarily and in advance transfer funds to pay property tax, land and transport taxes, as well as personal income tax in case when the income tax was calculated, but not withheld by the tax agent.
You can make a contribution anytime during a year. The taxpayer independently determines the frequency of a deposit of funds and the specific amounts of advances. You can top up the "wallet" not only at home, but also at third parties. The tax authority will first set off the received funds against the debt (if any), and then against the upcoming payments, starting with the lower amount of tax.
When paying a single tax payment, there is no risk of errors when filling in the details, no need to worry about the payment terms.
The tax can be paid on the website of the Federal Tax Service of Russia through the service "Payment of taxes and duties" or directly "Personal account of the taxpayer for individuals "(wallet function).
The tax authority shall independently carry out the offset against the upcoming payments:
- no later than ten days from the date of sending a tax notification to the taxpayer;
- or from the date of receipt of a single tax payment to the budget after sending a tax notification, but not later than the established deadlines for paying taxes, starting sequentially with a smaller amount of tax.
The citizen has a right to return the funds that did not go to the account of tax obligations by submitting a corresponding application, or to leave them in the account for future payments