As David Kapianidze, Head of Tax Law Practice, BMS Law Firm, told to “Rossiiskaya Gazeta”, it must be borne in mind that non-receipt of a tax assessment notice does not release a property owner from payment of tax, in this case he/she must notify tax authorities of his/her property him/herself.

If a property owner fails to comply with this obligation, he/she may be penalized at the rate of 20 percent of the outstanding amount of tax (Article 122 of the Russian Tax Code). If non-payment
is intentional, the penalty will make 40 percent. Besides, the expert is warning, an employer may be involved in tax collection; bailiffs will send it an enforcement order pursuant to which
the enforcement is performed. The amount thus collected may not exceed 50 percent of a person’s salary.