alexey hello larisa alexey, how many notices have been sent out this year in paper form and in electronically through the personal accounts of taxpayers of taxpayers of property tax of individuals transport tax land tax and the tax authorities sent about 68 million in tax notices. of these, 40% was sent through the taxpayer's personal account in electronic form. well , the remaining tax pressures were sent by ordered letters with return receipt. everyone should already get so within a short time. i think it's the first half of october. those who receive tax notices by registered and written notice of delivery. they will already receive information from the post offices about the possibility of receiving their tax notices. well, those who receive tax notices in electronic form through their personal account, of course. these tax notices are already posted there. well, what will we see in them this year, well, i must say that for each tax occurred. uh, big changes. all about vehicle tax. let's start with it, then on perhaps i will name two such significant changes. this is a new list of cars of average cost from 3 million rubles. which is posted on the website of the ministry of industry and trade of russia annually, so to calculate the tax for the tax period of 2021, and we sent a tax notice for now for such a tax period, you must use a new list. well, the list was posted on the russian website last year. the second change concerns the rates of benefits for the transport tax. the fact is that this is a regional tax and the main changes in rates and benefits. they are provided by the law of subjects russian federation, if such changes exist, then the taxpayer is with them. can take a look at our website. we have a special service. reference information about the rates of privileges. all these changes are presented there. what is happening in the land tax, i also remind you that new results have come into force, the state cadastral valuation of land . they were approved in more than half of the constituent entities of the russian federation, they entered into force on january 1, 2021 and are used to calculate land tax due to changes in the cadastral value. that information on the cadastral value of land plots that are used to calculate the tax from the first order of the twenty-first year can be obtained on the website of rosreestr well, and also at the mfc through extracts from the unified state register of real estate. well, let me remind you that the second land tax tax amount is calculated based on the tax rate and tax benefits, which are established not only at the federal level, but also at the municipal level, in case changes in rates and tax benefits were at the municipal level, then this information can also be found on our website reference information on the rates of benefits for property tax and land tax. well, the last third property tax. what's there, here, too, a number of changes. well, probably the basic essentials. what are the changes in the reduction coefficients that are used to calculate taxes in each subject of the russian federation? well, i will talk about such classic cases of application that reduce the coefficients. let's say in the first year of application cadastral value as a tax base, for example, in a federal city. opali, we have a reduction coefficient of 02 a for the calculation of tax for the second year of application. and as a tax base for the cadastral value, there is a reduction factor of 0.4. this year it has been applied in ten constituent entities of the russian federation, for example, this is the republic of crimea, the republic of altai and the kurgan region of the sverdlovsk region for the third year the application of the cadastral value. the reducing coefficient acts as a tax base 06 it has been applied in four constituent entities of the russian federation, for example, from the republic of dagestan, north ossetia alania. well, in all other constituent entities of which the personnel cost has traditionally been used for several years in a row. as a tax base. we have a reducing coefficient for limiting a ten percent increase in tax, that is, the amount of tax cannot increase by more than 10% compared to the tax for the previous tax period. well, there are exceptions to this rule, i’ll say right away that about all the changes that relate to the application of tax legislation that is used to calculate property taxes and formation of tax notices can be obtained from our website promo page in tax notice 2022. but if the taxpayer does not agree with what he saw in the tax notice, what should he do? well , the first thing i would advise, of course, is to carefully read deal with your tax notice. it contains all the comprehensive information about the objects of taxation, tax rates, tax incentives, and tax deductions. if those are not however, the information turned out to be not relevant for any reason, it is said that we have less than 1/10% of the total volume of tax notices sent annually, it must be taken into account here that information about the objects of taxation on the period of ownership of the corresponding object of the tax base we receive from the registration authorities, so the taxpayers. there sends an appeal in any convenient form. and probably the most effective form of interaction is an electronic form on our website, the relevant section is called contact the federal tax service of russia. if you are a user of your personal account, you can send an appeal. the personal account of the taxpayer, and in this case, we are in cooperation with numerous registration authorities that provide us with information. briefly, this is the body of the rosreestr of the ministry of internal affairs of russia, the rosmovich fleet of gotekhnadzor. we clarify the connection in this case, we send an interdepartmental request if the information in the interdepartmental request is confirmed compared to what the taxpayer told us. let's talk about institutions object about the change in the cadastral value, then we recalculate the tax and inform the taxpayer about it. so the increasing coefficients have changed, but nevertheless, you can apply for benefits. let's talk about them, of course, yes, but the fact is that for each of the property taxes there are traditionally different levels of regulation regarding the provision of benefits. uh, i will illustrate, for example, for the transport tax, federal tax incentives are not provided by the tax code for tax period of 21 years and of course, they are laid down in regional laws, about which i have already said and information. you can get them. on our website , reference information on the rates of benefits, say, a year are provided for in a number of subjects for large families for veterans of military operations for the disabled of the first second group. so everything that concerns land tax, there is a federal tax deduction. uh, this deduction reduces the amount of tax by the amount of the cadastral value of 600 m² for one land plot of the taxpayer. well, these the most 600. yes, of course, yes. what category of taxpayer is eligible for the deduction. they are disabled pensioners. hello pensioners , a number of other categories with many children, and along with this, there are still a year and which are provided for by municipal regulations, and local circulation of land plots, but there are 17 categories of federal beneficiaries for the property tax of individuals, ranging from all the same pensioners to pre-retirement military personnel. well, ending, for example, with the owners of outbuildings up to 50 m². regardless of status the owner of the respective object. i must say that with this category of beneficiaries. you can also find reference information on rates on our website. it is very important to pay attention to the procedure for applying tax benefits. the fact is that we have been for several years in a row. e, we apply benefits proactively, that is, we do not ask taxpayers to apply annually with relevant applications, and we receive information about the status of a taxpayer in the manner of interdepartmental information interaction with whom, let's say, with a pension fund, but pensioners and veterans of military operations and about the disabled or with social security authorities about persons with three or more minor children with the authorities of rosreestr for outbuildings. here, if for any reason. this proactive procedure did not work, then you can also rearrange the application, so to speak , go along the classical path, but providing a tax benefit. on the right also much platevich ceases to document the founding. we will consider these documents and make all the same requests to interdepartmental, respectively, information the system confirmed the status of the taxpayer and inform. and if you grant a tax benefit, then you won't have to pay absolutely, then the tax is automatically recalculated and along with information about the results of your application. we will inform you about the recalculation. well let's now. give back when you need to pay. yes, i remind you that the tax notices for 2021 must be executed by all a owners of taxable property that received these tax notices no later than december 1 2022. if you pay through your personal account. and if you pay by mail through the post office. if you pay through a bank, there is some difference in terms, because the payment must reach. uh, there is no difference in the timing of the fulfillment of the obligation to pay tax, depending on how exactly you paid the tax, you listed several ways. there are others there, for example, using a qr-code from a taxpayer's personal account using a barcode, and in banks. in addition to interacting with the federal tax service, well, about others ways or even a multifunctional center for the provision of public municipal services authorized. it is also possible to make such a payment, and equal and local administrations payments pass their time. if we are talking about the electronic method and interaction, then practically online, those who cry through their personal account to pay there, they pay attention to the fact that they pass even a few minutes from the moment when the corresponding payment will protect the budget system. thank you very much alexeyyonov. head of the property taxation department of the federal tax service russia was in the tax project, where we discuss tax legislation and tax practice. yes, the meetings of the united arab emirates were one of the first to officially register the russian sputnik vaccine and became a quality mark not only for the middle east but also for many countries in the world. each country has its own political culture, its own society with its new values in the holy quran that, if there is affordable medical protection, it must be accepted here, nothing needs to be explained, people do not understand that the answer is 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