The Central Ministry of Justice explained how to use a benefit not included in the tax notice

Purpose
The purpose of this document is to inform taxpayers about the tax relief available during the 2024 tax period, specifically regarding property taxes. The publication highlights a seminar conducted by employees of the Russian Federal Tax Service (RFTS) Moscow Region No. 16 at the Center for Moscow Longevity “Babushkin 2” as part of the campaign on tax relief for property taxation in 2024.

Effects on Industry
The seminar aimed to educate taxpayers about their rights and obligations concerning property taxes, including the conditions under which they can claim tax relief. The seminar clarified the procedure for forming a tax notice and how to use the relief not included in the notification. This information is crucial for taxpayers who need to navigate the complexities of property taxation.

Relevant Stakeholders
Taxpayers are directly affected by this update, as it informs them about their eligibility for property tax relief and the steps they must take to claim it. Specifically, individuals with unlisted properties or those eligible for tax breaks but not included in the notification will benefit from understanding how to claim these reliefs. Tax authorities also play a significant role, as they are responsible for administering the tax system and ensuring compliance.

Next Steps
For taxpayers who believe they qualify for property tax relief not included in their notice, the next step is to submit a declaration on form 3-NDFL by April 30, 2025, if they have received income from renting out properties or foreign sources. Furthermore, those wishing to claim tax relief must submit an application in the prescribed form (decree of the Russian Federal Tax Service No. MMV-7-21/897@ dated November 14, 2017) to any tax authority by a preferred method, including online through their personal account, postal mail, or in-person at a local tax office.

Any Other Relevant Information
The document emphasizes the importance of taxpayers understanding their rights and responsibilities regarding property taxes. It also reminds them that if they have received income from renting out properties or foreign sources, they must submit a declaration by April 30, 2025. This information is critical for taxpayers to comply with tax regulations and avoid potential penalties.