Tax guidance stresses why taxes are due and how the system allows lawful reductions. The focus is on practical steps that taxpayers can take to lower their obligations without risking penalties. The notes reflect current guidelines for residents.
Tax notices are typically issued to taxpayers’ personal accounts on the nalog.ru portal. They can also arrive by registered mail or be picked up in person at a local tax office.
These notices detail taxes charged on individuals’ property, including real estate, vehicles, and land. When a property tax is not calculated for specific categories, the relevant line may be omitted. In 2023, authorities extended the payment deadline by one year for residents in Belgorod and Kursk, as well as for flood-affected areas in Orenburg. Similar relief applied to individuals called up for military service during partial mobilization.
Taxes are normally due on December 1, but if that date falls on a weekend, the deadline can shift. In 2024 the deadline moved to December 2. Further information about tax declarations is available on the Federal Tax Service’s site.
Beyond real estate taxes, notices may include personal income tax in certain cases. When reported income surpasses five million rubles, the rate increases according to the amount over the threshold. If previously reported income did not exceed five million rubles, the personal income tax may still be charged at 15 percent.
This situation can occur when a withholding agent determines the income amount but does not withhold the tax, and investors keep insufficient funds in their brokerage accounts. Nevertheless, tax declarations require payment by the beginning of December.
Winnings from casinos or slot machines are not taxed if the total annual winnings stay below four thousand rubles.
Starting in 2024, tax declarations began reflecting income from interest on bank deposits when it exceeds a set limit. Income above 150 thousand rubles was taxed in 2023, and the limit was changed for 2024. Banks transmit interest data to tax authorities, who then calculate the total income.
Deposit income remains part of the general tax base, so deductions such as social, property, standard, and IIS deductions can be applied. This applies to retirees, students and homemakers, as well as individuals who work or rent property under civil contracts. Even those with modest incomes can benefit from filing a return.
On October 10, the Supreme Court of Russia ruled against the illegal practice of including insurance payment obligations in loan agreements without the borrower’s separate written consent. The court noted that when providing additional services, banks must give customers a clear opportunity to accept or reject them independently.
Earlier, a lawyer warned that tax evaders could lose their property.