Didn’t receive a notice about real estate tax: can bank accounts be blocked due to debt?

Ukrainians may face tax debt for an apartment or house, even if they did not personally receive a notice from the State Tax Service. In certain cases, failure to pay tax can lead to forced collection of funds and seizure of bank accounts.

Is it necessary to pay tax if the notice has not been received

The absence of a letter from the tax service does not always mean that the property owner is exempt from paying tax.

According to the Tax Code of Ukraine, regulatory authorities send tax notices-decisions to individuals by July 1 of the year following the reporting year.

After the notice is properly delivered, the owner has 60 calendar days to pay the specified amount.

If the notice was sent to the correct tax address, but the citizen refused to receive it or did not pick it up from the post office, the document may be considered delivered under the conditions stipulated by law.

In this case, the date of delivery is considered to be the date indicated by the postal service with the appropriate reason for non-delivery.

At the same time, if the tax office has not sent a notification-decision in the manner prescribed by law, the issue of the occurrence of a tax debt requires a separate legal assessment.

When can bank accounts be blocked

Failure to pay real estate tax within the specified period may result in the occurrence of a tax debt. However, this does not mean that bank accounts are automatically blocked.

The collection procedure involves several stages:

After the tax debt has arisen, the State Tax Service, if there are legal grounds, sends the payer a tax claim.

If the debt is not repaid, the regulatory authority may initiate a forced collection procedure.
In cases provided for by law, an appropriate court decision is required to collect funds.

During the forced execution of the decision, the debtor’s funds may be seized, in particular on bank accounts.

Thus, the seizure of accounts is a possible consequence of the procedure for forced collection of tax debts, and not an automatic penalty for late tax payment.

How to check if there is a debt for real estate

To avoid unexpected financial consequences, owners of apartments and houses are recommended to independently check information about tax assessments.

This can be done through:

The taxpayer’s electronic account;

the mobile application “My Tax”;

contacting the territorial body of the State Tax Service.

If the owner finds an error in the assessments, in particular regarding the area of ​​​​the property, ownership or the amount of tax, he can contact the tax service to conduct a data reconciliation.