Екатерина Уцына
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Налоговая служба опубликовала на своем официальном сайте информацию о возможностях получения налогового уведомления физлицами.
Так, если оно было направлено на бумажном носителе по почте заказным письмом, то налогоплательщик, по желанию, дополнительно может получить его в любой налоговой инспекции, обслуживающей физлиц, а также в МФЦ, если он уполномочен на оказание этой услуги. Для этого понадобится написать заявление с выбором способа информирования о результатах рассмотрения: в налоговом органе либо через МФЦ (приказ ФНС России от 11 ноября 2019 г. № ММВ-7-21/560@). При выдаче уведомления на руки будет сформирован отрывной корешок, в котором налогоплательщик расписывается при получении уведомления (приказ ФНС России от 7 сентября 2016 г. № ММВ-7-11/477@).
ФНС России напоминает случаи, когда налоговое уведомление не может быть направлено на бумажном носителе по почте. Например, когда налогоплательщик полностью освобожден от уплаты налога в силу имеющихся у него льгот, вычета или иных установленных законодательством оснований.
Также уведомление не направляется, если сумма налогов, отражаемых в уведомлении, составляет менее 100 руб. Исключение составляют только те случаи, когда уведомление направляется в последний год истечения срока взыскания задолженности.
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Не придет налоговое уведомление на бумаге и пользователям Личного кабинета налогоплательщика на официальном сайте ФНС России, если они не направили в налоговый орган уведомление о необходимости получения документов на бумажном носителе.
Как указывает налоговая служба, в иных случаях при неполучении налогового уведомления за период владения налогооблагаемыми объектами недвижимости или транспортными средствами в течение 2019 года до 1 ноября, налогоплательщику следует обратиться в инспекцию либо направить информацию через личный кабинет налогоплательщика или сервис «Обратиться в ФНС России».
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