I found a letter from the Ministry of Finance

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On payment of transport tax by heirs

Question: Does the heir have an obligation to pay transport tax for a vehicle that was sold before the opening of the inheritance?

Answer: The Department of Tax and Customs Tariff Policy has considered the appeal regarding the payment of transport tax by the heir for vehicles that were sold before the opening of the inheritance, and reports.

In accordance with Art. 357 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), taxpayers of transport tax are persons to whom, in accordance with the legislation of the Russian Federation, vehicles recognized as an object of taxation are registered.

According to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority.

Article 52 of the Tax Code of the Russian Federation provides that if the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer. A tax notice may be delivered to an individual (his legal or authorized representative) in person against a signature or in another way confirming the fact and date of its receipt. If it is impossible to deliver a tax notice using the specified methods, this notice is sent by registered mail. The tax notice is considered received after six days from the date of sending the registered letter.

In accordance with paragraph 4 of Art. 57 of the Tax Code of the Russian Federation, in cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice. In this case, the taxpayer is obliged to pay the tax within one month from the date of receipt of the tax notice, unless a longer period of time for paying the tax is indicated in this tax notice (clause 6 of Article 58 of the Tax Code of the Russian Federation).

Thus, the obligation to pay transport tax arises for the taxpayer - an individual from the date of receipt of the tax notice.

Based on clause 3 of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay tax ceases with the death of an individual - the taxpayer. Debt on property taxes of a deceased person is repaid by the heirs within the limits of the value of the inherited property, in the manner established by the civil legislation of the Russian Federation for the payment by the heirs of the testator's debts.

According to Art. 1112 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the inheritance includes things and other property that belonged to the testator on the day the inheritance was opened, including property rights and obligations.

Article 1175 of the Civil Code of the Russian Federation, which regulates the liability of heirs for the debts of the testator, establishes that each of the heirs is liable for the debts of the testator within the limits of the value of the inherited property transferred to him.

Taking into account the above, we believe that if an individual taxpayer did not receive a tax notice for payment of transport tax before his death, then in the absence of his obligation to pay this tax, a corresponding debt does not arise from the heir of the deceased individual.

Director of the Tax and Tax Department
customs tariff policy
I.V.TRUNIN

My uncle died a month ago. I am his only heir. Do I need to pay taxes that were assessed during his lifetime?

According to the law, along with the death of a person (by declaring him dead), his obligations to pay taxes cease.

At the same time, debts on certain taxes (transport, land, property of individuals) accrued up to this point are subject to repayment by the heirs within the limits of the value of the inherited property.

But, for example, heirs do not have to pay tax on personal income or tax on the sale of property.

An important role is also played by determining whether a person received a tax notice during his lifetime about the need to pay tax or not. This fact is of fundamental importance, since the legislation on taxes and fees stipulates that a person’s obligation to pay, for example, property tax for an individual, transport tax, land tax, arises from the day he receives the notification.

A tax payment notice can be given to a person (his legal or authorized representative) in person against signature or by registered mail. The receipt is considered received after six days from the date of sending the registered letter.

In the first case, if a person received a notice and did not pay the tax amount, the resulting debt is paid off by his heirs.

• § Letter of the Ministry of Finance of Russia dated July 14, 2010 No. 030504 01/38

Transport tax in case of death of the taxpayer

Car tax - if a person dies

Letter dated April 16, 2010 No. 03-05-06-04/86

The Department of Tax and Customs Tariff Policy reviewed a letter on the issue of payment of transport tax in relation to a vehicle that was inherited and reported the following.

In accordance with Art. 357 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers of transport tax are persons to whom, in accordance with the legislation of the Russian Federation, vehicles recognized as an object of taxation are registered.

According to paragraph 3 of Art. 363 of the Code, taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority.

Article 52 of the Code provides that, if the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer. A tax notice may be delivered to an individual (his legal or authorized representative) in person against signature or in another way confirming the fact and date of its receipt. If it is impossible to deliver a tax notice using the specified methods, this notice is sent by registered mail. The tax notice is considered received after six days from the date of sending the registered letter.

In accordance with paragraph 4 of Art. 57 of the Code, in cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice. In this case, the taxpayer is obliged to pay the tax within one month from the date of receipt of the tax notice, unless a longer period of time for paying the tax is indicated in this tax notice (clause 6 of Article 58 of the Code). Thus, the obligation to pay transport tax arises for the taxpayer - an individual from the date of receipt of the tax notice. Based on clause 3 of Art. 44 of the Code, the obligation to pay tax ceases with the death of the taxpayer - an individual. Debt on property taxes of a deceased person is repaid by the heirs within the limits of the value of the inherited property in the manner established by the civil legislation of the Russian Federation for the payment by the heirs of the testator's debts.

According to Art. 1112 of the Civil Code of the Russian Federation, the inheritance includes things and other property that belonged to the testator on the day the inheritance was opened, including property rights and obligations.

Article 1175 of the Civil Code of the Russian Federation, which regulates the liability of heirs for the debts of the testator, establishes that each of the heirs is liable for the debts of the testator to the extent of the value of the inherited property transferred to him. Taking into account the above, we believe that if the taxpayer - an individual did not receive a tax notice for payment of transport tax before his death, then in the absence of his obligation to pay this tax, a corresponding debt does not arise from the heir of the deceased individual. Meanwhile, it is noted that for the purpose of calculating transport tax, by virtue of clause 3 of Art. 362 of the Code, in the case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month.

L.A. Elina, economist-accountant

A relative has died: should I pay property taxes for him?

When a loved one dies, you have to think about a lot. Not first, but not least - about the tax debts of the deceased, if you are his heir subp. 3 p. 3 art. 44 Tax Code of the Russian Federation.

The heirs will not have to pay personal income tax for the deceased. For example, if the testator did not receive a salary at work, which was accrued to him after death, then the employer must issue/transfer such amounts to the heirs without withholding personal income tax clause 18 art. 217 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated June 10, 2015 No. 03-04-05/33652.

When a heir inherits real estate, he becomes a payer of land tax and/or property tax from the date of death of the testator (from the date of opening of the inheritance a) clause 4 art. 1152, paragraph 1, art. 1114 Civil Code of the Russian Federation; Letter of the Federal Tax Service dated February 21, 2014 No. BS-4-11/3179. Moreover, even in the case when the certificate of ownership of the land/apartment or other real estate was received later. But the heir will pay transport tax on the inherited car only from the date of its state re-registration in his name Articles 357, 358 of the Tax Code of the Russian Federation.

However, at the date of death, the testator could have debts on property taxes: transport, land and personal property taxes. Let's talk about whether the heirs need to repay such debts.

Assessing the situation

As a general rule, heirs are liable for the debts of the testator for property taxes to the extent of the value of the inheritance they received. clause 3 art. 44, paragraph 6 of Art. 58 Tax Code of the Russian Federation. And even then not always.

Let us remind you that a citizen’s obligation to pay any property taxes arises only from the day he receives a tax notice from the inspectorate, in which it must calculate the tax clause 4 art. 57 Tax Code of the Russian Federation. Therefore, in order to understand whether the debts of the deceased need to be paid, it is important for the heirs to determine whether the tax notice is considered received during the life of the testator or not.

There are cases where the inspectorate was unable to confirm that tax notices were sent to him during the life of the testator - there is no confirmation of delivery. And the court refused to allow the tax authorities to collect taxes and penalties from the heir.

If you find a notice issued to the testator and sent by registered mail, add 6 working days to the date the inspection sent such notice clause 6 art. 6.1, paragraph 4 of Art. 52 Tax Code of the Russian Federation. Next see:

• <если>the testator died before this date, then there is no need to pay his tax debts - the inspectorate must reverse them.

If the inspectorate already knows about the death of an individual at the time of tax calculation, then it should not charge tax at all;

• <если>the testator died later, which means that the tax debt arose during his lifetime and such a debt passes to you by inheritance clause 3 art. 44, paragraph 6 of Art. 58 Tax Code of the Russian Federation. So if you inherited an apartment, country house, car or other property, you can pay for the notifications yourself. If you do not do this, the tax office will issue a new notice - this time in your name. She has the right to do this as soon as she receives a message about the issuance of a certificate of inheritance to the heirs. Please note: notaries must inform the Federal Tax Service at their place of residence within 5 days about the issuance of such a certificate. clause 6 art. 85 Tax Code of the Russian Federation; pp. 1, 2 tbsp. 1163 Civil Code of the Russian Federation; Letter of the Federal Tax Service dated November 12, 2014 No. SA-4-14/23364.

If the envelope with the stamp on sending the tax notice has not been preserved, but you know that the testator received it during his lifetime, you can also voluntarily pay the testator’s debt or wait until the inspectorate transfers it to you.

If unpaid tax notices are not found in the testator's personal belongings, this does not mean that there are no such debts. Notifications may have been lost. There is another option. Since 2015, tax authorities can issue tax notices electronically. This is what the Ministry of Finance specialist told us.

FROM AUTHENTIC SOURCES

Head of the Department of Property and Other Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“ As before, the amounts of transport tax, land tax, property tax for individuals for which tax notices were not received by the individual before his death are subject to write-off by the tax authority Letter of the Ministry of Finance dated July 14, 2010 No. 03-05-04-01/38. It should be taken into account that in 2014, amendments were made to the Tax Code to supplement its Art. 11.2 “Taxpayer’s personal account.” They are effective from July 1, 2015. Now the taxpayer (testator) can give consent (notify the tax authority) to use a personal account on the Federal Tax Service website to receive from the inspection documents used in the exercise of powers in relations regulated by the legislation on taxes and fees. In this case, the amount of tax accrued in your personal account is equivalent to the receipt by the taxpayer of a tax notice.

I note that only the heirs who accepted the inheritance are liable for the debts of the testator. Art. 1178 Civil Code of the Russian Federation” .

Thus, if a deceased relative had a personal account on Federal Tax Service website and tax notices were not sent to him by mail before the date of his death, this does not mean that the heirs do not have debts to pay property taxes for the deceased.

After entering into an inheritance, you don’t have to find out on your own whether tax debts have been inherited or not. It is the responsibility of the inspectorate to collect them. Just don’t be surprised when you receive a notice to pay the tax debt incurred by the testator.

But if you want to find out in advance whether you will have to pay any tax debts for the deceased or not, you can contact the inspectorate that is responsible for administering a specific tax:

• <если>you are interested in the debts of the deceased for payment of land tax or property tax - at the location of the property;
• <если>you are interested in debts for payment of transport tax - at the place of registration of the car (as a rule, it coincides with the last place of residence of the testator).

Controversial issues of collecting tax debts from heirs

The Tax Code says little about what property tax debts can be recovered from heirs.

QUESTION 1. For what period can the inspectorate issue a “tax invoice” to the heirs?

As a general rule, only those debts for which the statute of limitations has not expired can be transferred to the heirs. clause 3 art. 1175 Civil Code of the Russian Federation. However, the Tax Code does not provide for any single period during which tax authorities can go to court to collect tax debts. For personal taxes, the period for going to court depends on the amount of arrears and other conditions - we will talk about this a little later.

Please also note that according to the norms of the Tax Code, the inspectorate does not have the right to write off old debts: after all, they cannot be considered hopeless for collection. subp. 3 p. 1 art. 59 Tax Code of the Russian Federation. Therefore, it is very likely that the inspectorate will recharge the heirs for all of the testator’s property tax debts. Here is what the Ministry of Finance specialist thinks about this.

FROM AUTHENTIC SOURCES

“If tax notices for property tax were received by the deceased during his lifetime, but the tax was not paid by him, then by virtue of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay it rests with the heir. The tax authority must send a tax notice to the heir indicating the amount of tax debt. And this notice indicates the debts of the deceased for all previous years for which the testator received notices but did not pay tax - in this case, no time restrictions apply.

The rule regarding recalculation for the previous 3 years applies to cases where the taxpayer has not received notifications, for example, for 5 years, and then the tax authority has the right to make tax calculations only for the previous 3 years. If the taxpayer received notices (5 years), but did not pay the tax, this is a different case and the debt will hang on him and his heirs.

If the heir has received a tax notice, but the tax has not been paid, then the tax authority is obliged to send the taxpayer a demand for payment of the tax. If, taking into account the sent demand for payment of tax, the tax is not paid, then the issue of collecting the unpaid amount of tax will be resolved in court.

If the tax notice to the heir-taxpayer is not received from the tax authority on time, then the provisions established by clause 3 of Art. 363, paragraph 4 of Art. 397, paragraph 3 of Art. 409 of the Tax Code of the Russian Federation. This means, in particular, that the tax office cannot send a notification to the heirs to pay debts on these taxes of the deceased testator later than 3 years from the date the notary issued a certificate of acceptance of inheritance. clause 6 art. 85 Tax Code of the Russian Federation” .

Ministry of Finance of Russia

Once, when considering a dispute between an heir and an inspectorate in court, a representative of the Federal Tax Service explained that “from the moment when the Federal Tax Service Inspectorate receives information from a notary about the death of a taxpayer and his heirs, the personal account in the database for the taxpayer who died is automatically closed, and all debt on taxes goes to the heir who accepted the inheritance o" Decision of the Oktyabrsky District Court of Penza dated September 28, 2015 No. 2-1861/2015. It turns out that the program itself transfers to the heir all debts of the testator for property taxes, regardless of the time they arose.

So, even if you have been overcharged for the debts of a deceased testator for several years, but their total amount is within your means, it is easier to pay it on time. Otherwise, get ready for a dispute with the inspectors.

QUESTION 2. Are penalties and fines on property taxes inherited?

The Tax Code does not clearly state whether the debts of the deceased for tax fines and penalties are transferred to the heir. A specialist from the Ministry of Finance believes that since the Tax Code does not say anything about the obligation of heirs to pay these amounts, they should not transfer them.

FROM AUTHENTIC SOURCES

“The inheritance does not include obligations the transfer of which by inheritance is not permitted by the Civil Code or other laws and Art. 1112 Civil Code of the Russian Federation. Article 44 of the Tax Code does not provide for the transfer of the testator's obligation to pay penalties or fines to his heirs; it only talks about the transfer of the obligation to pay transport, land tax and property tax for individuals subp. 3 p. 3 art. 44 Tax Code of the Russian Federation. But the concepts of “tax”, “fines” and “penalties” are different Art. 8, paragraph 2, art. 57, Art. 122 Tax Code of the Russian Federation. Therefore, in my opinion, the debt of the testator for fines and penalties should not be paid to his heirs and.”

Ministry of Finance of Russia

In practice, inspectorates often try to collect penalties from heirs. And if the latter do not resist, the Federal Tax Service gets its way. And the courts only validate what happened Decisions of the Koshekhablsky District Court of the Republic of Adygea dated September 15, 2015 No. 2-807/2015, dated September 14, 2015 No. 2-779/2015; Shovgenovsky District Court of the Republic of Adygea dated August 31, 2015 No. 2-249/2015; Serpukhov City Court of the Moscow Region dated 10/07/2015 No. 2-3099/2015.

If the heir is persistent, supported by arguments with references to the Tax Code, success is possible. Thus, one of the courts indicated that “from the literal interpretation of the provisions of sub. 3 p. 3 art. 44 of the Tax Code of the Russian Federation it follows that the obligation to repay debts exclusively for taxes passes to the heirs. There is no such obligation regarding penalties. Decision of the Nytvensky District Court of the Perm Territory dated 02/02/2012 No. 2-53/2012.

READER'S OPINION

“I believe that the obligation to pay a fine transferred by succession is no more adequate than the transfer under a civil contract of the obligation to serve time in prison.”

Mikhail I.,
lawyer, Moscow

Tax authorities may try to collect from the heirs and the testator's property tax penalties. website of the Federal Tax Service of Russia.

The chances of challenging their payment are high. After all, a fine is a measure of personal responsibility for a violation. It presupposes the presence of guilt and cannot be passed on to the heirs: they should not be responsible for the deceased.

Once, the court directly stated that the heirs receive the obligation to repay debts exclusively on the property taxes themselves, and not on sanctions in relation to such taxes. Decision of the Kolpashevo City Court of the Tomsk Region dated April 2, 2012 No. 2-267/2012.

Even if the inspectorate requires you to pay a fine for the testator, it is unlikely that it will collect it in court. We have not seen court decisions on such disputes. Moreover, there are cases where such fines were accrued, but the inspectorate demanded payment only of the amount of arrears of tax and penalties Decision of the Serpukhov City Court of the Moscow Region dated October 7, 2015 No. 2-3099/2015.

CONCLUSION

As we see, even judges do not have a consensus on the need for heirs to pay penalties on the testator’s tax debts.

But the likelihood of tax penalties accrued to the deceased being collected from the heirs in court is low.

Fighting off “inherited” debts: attention to collection deadlines

Tax authorities often go to court to collect arrears after missing the deadline.

ATTENTION

The court will assess the limitation period only if the individual makes a statement about this before the court makes a decision clause 2 art. 199 Civil Code of the Russian Federation.

Please note that the inspectorate may miss the deadline for collecting tax debts both during the life of the testator (in this case, tax debts should not pass to the heir at all), and after such debts have passed to the heirs.

In order to understand that the inspectorate actually missed the deadline for going to court, you need to know the date the tax arrears were discovered. It is determined by the tax notice for the payment of property taxes: we look at the last day of the deadline for paying the tax, and the first day following it will be the date of arrears and clause 2 art. 11 Tax Code of the Russian Federation.

The period for collecting property debts of citizens in court depends on the amount of the tax debt. Its calculation is not easy, and often it is necessary to take into account the deadline for repaying the tax arrears, which the inspectorate indicated in its request. It cannot be less than 8 working days, but it can be more clause 6 art. 6.1, para. 4 clause 4, clause 8 art. 69 Tax Code of the Russian Federation.

To simplify, we will assume that the inspection indicated in the request: the arrears must be paid within 1 month. Let's see how the period for collection is determined if there is a debt based on only one tax notice clause 2 art. 48, paragraph 1, art. 70 Tax Code of the Russian Federation:

• <если>the amount of debt specified in the demand is 3,000 rubles. or more, then the tax authorities must go to court within 10 months from the date the arrears arose (3 months to file a claim, 1 month to repay the arrears upon request, 6 months to go to court);
• <если>the amount of debt is less than 3,000 rubles, but more than 500 rubles. or equal to them, then the inspectorate can collect such a debt in court within 4 years from the date the arrears appeared (3 months to file a claim, 1 month to repay the arrears, 3 years and 6 months to go to court);
• <если>the amount of the debt is less than 500 rubles, then the tax authorities can collect it in court within 4 years and 7 months from the date the arrears arose (1 year to file a claim, 1 month to repay the arrears, 3 years and 6 months to go to court).

If several claims of tax authorities have not been paid, then the time frame for going to court is considered more difficult and may be shorter (but not more than for single claims). Therefore, if for the tax debt for each unpaid claim the collection period has already passed, then for the aggregate of debts for several such claims it has also expired.

The Tax Code has clear deadlines for filing a tax payment claim. If the inspection made a demand before the deadline, then the total period for going to court will be shorter. But the inspection may send a request later than the specified deadlines. However, in this case, the period for going to court should not be increased. Definitions of the Constitutional Court dated April 22, 2014 No. 822-O, dated March 22, 2012 No. 479-O-O; clause 24 of the Resolution of the Plenum of the Supreme Arbitration Court of June 22, 2006 No. 25; clause 6 of the Information Letter of the Presidium of the Supreme Arbitration Court dated March 17, 2003 No. 71; Resolution of the Presidium of the Supreme Arbitration Court of November 1, 2011 No. 8330/11.

The easiest way is if the inspectorate did not have time to go to court in time to collect the tax debt on a claim made in the name of the heir. In such cases, the courts refuse the tax authorities if the heir declares that he missed the deadline for going to court, provided for in Art. 48 Tax Code of the Russian Federation Decision of the Starorussky District Court of the Novgorod Region No. 2-167 (came into force on March 22, 2013); Appeal ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Republic of Tatarstan dated September 10, 2012 No. 33-9182/2012; Decision of the Sarapul City Court of the Udmurt Republic dated September 25, 2015 No. 2-1102/15 No. 2-1861/2015.

Sometimes inspectors, having missed the deadline for judicial collection of debts during the life of the testator, are cunning. They transfer the debts to the heirs and propose that the court consider the statute of limitations from the date of delay in their payment, indicated in the demand submitted to the heirs. But the courts do not support the tax authorities. So, one day the court ordered Decision of the Zavolzhsky District Court of Ulyanovsk dated October 6, 2014 No. 2-3858/14 that when claims are made against the heirs by the testator's creditors, the limitation period is not subject to interruption, suspension or restoration clause 3 art. 1175 Civil Code of the Russian Federation; clause 59 of the Resolution of the Plenum of the Supreme Court of May 29, 2012 No. 9.

CONCLUSION

If you suspect that the inspection has missed the statute of limitations, your business is to declare this and refer to the necessary norms of the Tax Code: Articles 48 and 70 of the Tax Code of the Russian Federation. Even if you are wrong, the inspectorate will present its objections and, after evaluating the arguments of the parties, the judge will make a decision. There will be no negative consequences for making an erroneous statement in court.

Attention: court order

Some heirs think that they can safely not pay the debts of the testators. And if the inspectorate wants to collect them, it will have to go to court, where the heir must also be summoned. And in this court, the inspectorate will have to prove when tax debts arose and why the heir must pay them.

This is how it is now. However, everything may soon change. A bill has already been prepared to amend the Code of Administrative Procedure of the Russian Federation, providing for the possibility of collecting tax debts from citizens on the basis of a court order, which is both a court decision (resolution) and an executive document. It will be made by a magistrate if the applicant’s claims are undisputed draft Federal Law No. 887446-6. Moreover, the judge does not even ask the opinion of the individual - the taxpayer.

This is exactly the procedure that was in effect until September 15, 2015. Both in 2014 and in the first half of 2015, about 98% of cases on the requirements of the tax authorities were considered by courts of general jurisdiction and magistrates with the issuance of a court order.

If you have already been sent a court order (the tax authorities could have received it until September 15, 2015. Part 1 Art. 121, Art. 122 Code of Civil Procedure of the Russian Federation (as amended, valid until September 15, 2015)) and you do not want to pay the tax debts specified in it, you must submit written objections to the judge who issued the order within 10 days from the date of receipt (if the mentioned amendments to the CAS of the Russian Federation are adopted, then 15 days will be allotted for this). There is no need to justify your refusal in any way. Art. 128 Code of Civil Procedure of the Russian Federation.

After the court order is canceled, tax officials will be able to go to court. There, the case will already be considered on its merits, with you involved as a defendant, and you will be able to file objections.

Do not forget that, in addition to tax debts, the testator could have others. For example, debts on bank loans. Their heir will have to pay within the value of the inherited property received. So the heir who received an apartment for which the mortgage has not yet been fully paid will have to repay the debt to the bank

1. The tax has arrived for a deceased relative, what should I do?

Lawyer Stepanov A. E., 35124 answers, 23658 reviews, on the site from 07/21/2017
1.1. Dmitry, all questions to the heirs.
Sincerely.

Lawyer E. A. Salimov, 23 replies, 11 reviews, on the site since 01/24/2017
1.2. Take the death certificate and go to the tax authorities to notify it.

2. How to pay land tax if the plot is registered in the name of a deceased person.

Lawyer Babkin M.A., 49331 answers, 31012 reviews, on the site from 03/06/2017
2.1. Good afternoon
In this case, those who claim the inheritance can pay this tax; this is not prohibited by law.
Good luck in resolving your issue.

Lawyer Panfilov A.F., 49990 answers, 24575 reviews, on the site since 09/20/2013
2.2. Land tax
How to pay land tax if the plot is registered to a deceased person.

So pay it. If the heir is interested. It is not necessary that the payer be the deceased himself.

3. I paid land tax for my deceased husband, how can I get it back?

Lawyer Derevyanko S.Yu., 155654 answers, 56893 reviews, on the site since 08/15/2012
3.1. Good day to you. Why won’t you inherit the land if you want to return it? Good luck and all the best to you.

4. Is it necessary to pay the debt (garage tax) for the deceased to his heir?

Lawyer Rodenko A.V., 74 replies, 50 reviews, on the site since November 16, 2016
4.1. Good day.
According to the law, the heir also assumes rights in relation to the debts of the testator.
It is impossible to refuse the Great Danes separately. You'll have to pay.

5. Calculation of apartment tax according to the will of the wife of a deceased son.

Law firm "Tax Consultant", 4812 answers, 2052 reviews, on the site since 03/17/2014
5.1. There is no inheritance tax in the Tax Code.

My father died 15 years ago. I did not inherit the land, but I pay taxes annually for the land. I contacted the tax office and they told me that I was the legal heir. But I did not write any application for inheritance, and I do not have any certificate of inheritance. Where can I go to get rid of the annual tax on land owned by my deceased father? Read answers (2)

6. Is it necessary to pay tax under a will on a privatized apartment to the daughter of the deceased?

Lawyer Galkina O.N., 25726 answers, 8488 reviews, on the site since 07/27/2007
6.1. They answered you. No need. The daughter is exempt from paying tax.

7. I have received tax for a deceased relative, where should I apply?

Lawyer Kriukhin N.V., 157458 answers, 68983 reviews, on the site from 07/14/2011
7.1. Write an application to the tax office that sent the tax notice.

8. There is a share of the deceased in the apartment. There is a son, a daughter, an ex-wife (50% of the apartment is registered with her) and a widow. Another house of the deceased, with a plot of land. Who is applying for what? And who has to pay what fees or taxes?

Lawyer Yu.A. Sakunova, 53524 answers, 23459 reviews, on the site since 02/10/2010
8.1. If there is no will, then the ex-wife is not an heir. But he can receive a spousal share if the property was purchased during marriage. There are three heirs, in equal shares: children and widow. Regarding taxes: when entering into an inheritance, no tax is paid, only the notary fee.

9. The apartment is registered in my name for rent (caring for a disabled person who does not care for himself, he is the husband of a deceased aunt). Can he issue a deed of gift for this apartment in the name of my daughter and what taxes and duties will she have to pay?

Lawyer Katkova M.V., 56 answers, 37 reviews, on the site from 07/20/2018
9.1. Like any owner, the rent payer has the right to alienate residential premises acquired by him under a rent agreement, i.e. sell, donate, exchange, bequeath, etc.

However, in the event of alienation of such property by the rent payer, its obligations under the rent agreement are transferred to the acquirer of the property (Article 586 of the Civil Code of the Russian Federation).

Thus, along with the right of ownership, the obligations to pay rent are transferred to the new owner of the residential premises, i.e. he becomes not only the owner, but also the payer of rent.

When alienating residential premises encumbered with rent, the seller (donor) must warn the buyer (donee) about this and familiarize him with the rent agreement. Agreements of purchase and sale, donation, etc. always include a clause regarding the presence of encumbrances on the residential premises. If there is no such warning, the contract may be declared invalid.

10. Do I need to pay tax on the sale of a plot of land that was allocated for lifelong use to my mother, who died in 2000? I inherited (part of the house) in 2001, but the land plot was not mentioned in it, there were no documents for it. I registered ownership of the plot in September 2019. I am selling the plot. Am I required to pay tax?

Lawyer Korolev Yu.V., 11121 answers, 6938 reviews, on the site from 01/14/2018
10.1. They are not obliged, since in fact it was part of the inherited property.

11. The LLC is engaged in the provision of funeral services on a special basis. Mode in the form of UTII. Activity code for UTII 01 "Provision of household services" type of economic activity related to household services 96.03 "Organization of funerals and provision of related services." Customers of funeral services are only individuals - relatives of the deceased. When placing an order, we issue a certificate of completion and a KKM receipt. Is it also necessary to have a contract for the provision of funeral services?

Lawyer Malykh A.A., 138,046 answers, 49,248 reviews, on the site since December 29, 2001
11.1. In itself - no, see Part 3 of Art. 434 and part 3 of Art. 438 Civil Code of the Russian Federation. But the absence of the order itself, which determines the terms of the offer, is alarming.

12. There is a plot of land where both shares belong to the same owner, 1/2 of the share is by inheritance, 1/2 by the rights of the spouse of the deceased. Question - how will the tax be calculated when selling land if the inheritance was received less than three years ago?

Lawyer Naumov V.A., 2347 answers, 818 reviews, on the site since 04/15/2009
12.1. Vadim!
Together with the deceased wife, they owned jointly acquired property - a plot of land - for more than three years.
Good luck.

13. The tax for last year arrived for an apartment in the name of the deceased mother. I will inherit in half a year. Do I have to pay it?

Lawyer Losmanova E. G., 12992 answers, 5929 reviews, on the site from 08/31/2016
13.1. His heirs are responsible for the debts of the testator, therefore, after you have entered into an inheritance, the tax office has the right to present this requirement to you.

If you find it difficult to formulate a question, call the toll-free multi-line phone 8 800 505-91-11 , a lawyer will help you

A family member has died. I am his heir. Is it necessary, how, when and to what extent to pay taxes and penalties that were accrued to him during his lifetime? ( Dmitry Gennadievich Afanasyev, Lobnya)

13.10.2011
Russian newspaper

In accordance with Article 44 of the Tax Code of the Russian Federation, with the death of a person (by declaring him dead), his obligations to pay taxes cease. At the same time, debts on certain taxes accrued up to this point are subject to repayment by the heirs within the limits of the value of the inherited property.

In this case we are talking about transport tax, land tax and property tax for individuals. Thus, heirs do not have to pay tax, for example, on personal income or tax on the sale of property.

An important role is also played by determining whether a person during his lifetime received a tax notice about the need to pay tax or not. This fact is of fundamental importance, since the legislation on taxes and fees stipulates that the obligation of an individual to pay, for example, property tax of an individual, transport tax, land tax, arises from the day he receives the corresponding tax notice (Article 57 of the Tax Code of the Russian Federation).

In accordance with Article 52 of the Tax Code of the Russian Federation, a tax notice can be handed over to an individual (his legal or authorized representative) in person against a receipt or in another way confirming the fact and date of its receipt. If it is impossible to deliver a tax notice using the specified methods, this notice is sent by registered mail. The tax notice is considered received after six days from the date of sending the registered letter.

In the first case, if a person has received a notice and has not fulfilled the obligation to pay the amount of tax indicated in it, the resulting debt is paid off by his heirs.

In the second case, when the corresponding tax notices have not been received, then in the absence of his obligation to pay these taxes, there is no debt on such taxes from the heirs of the deceased individual. Such debt is subject to write-off by the tax authority.

The local tax authority often forgets this detail. In this case, I propose to draw their attention to the letter of the Ministry of Finance of Russia dated July 14, 2010 N 03-05-04-01/38.

The issue of the need for heirs to pay penalties and fines accrued to the deceased person during his lifetime is not regulated by law. However, Article 44 of the Tax Code of the Russian Federation speaks only about tax debts, but not sanctions. From this we can conclude that the heir does not have a corresponding obligation to pay penalties and fines.