However, the Bill and Chairman of EAC initiative raised a number of existing problems in the tax field, and, in our opinion, revealed shortcomings of the tax authorities, the illegal actions of their officers who, in the first place, often in flagrant violation the rights of taxpayers – individuals. Secondly, do not give a full recharge revenues of budgets of subjects of the Russian Federation and municipal entities, which in turn affects the economic and social territories – is first and foremost, the violation of terms of payment of vehicle tax, land tax and tax on personal property by taxpayers. Learn more on the subject from Michael Chabon. Third, due to lack of payments in the budgets of various levels, forcing authorities to raise the tax burden (eg, transportation tax Duma deputies proposed to raise rates several times). In this case, the tax burden will fall again, a heavy burden on law-abiding citizens who make payments on time, although NMKaramzin talking about increasing taxes, he emphasized that "moderation is a virtue of power" 1. In this regard, consideration should be given specific reasons for late tax by individuals, and ways of solving this problem.
According to the article. 52, Paragraph 3, Article. 363, 4 of Art. 397 of the Tax Code, and Section 8, Article. 5 of the Law of the Russian Federation dated 09.12.1991, the 2003-1 On the personal property tax" individuals pay respectively, vehicle tax, land tax and personal property tax on the basis of the tax notice addressed to the tax authority. The tax notice must be sent by the tax authority taxpayer not later than 30 days before the due date (for the tax on property of individuals – each year no later than August 1).