Write-off of arrears on insurance premiums. On the collection of arrears in insurance premiums from individual entrepreneurs in an interview with the chief specialist-expert of the department for the organization of debt collection of the OPFR in the Voronezh region, Vitaly Baranov
Hello!
How can you solve the issue of writing off the debt?
the presence of debt does not prevent you from closing the IP.
regarding existing debts, the Federal Tax Service is obliged to write off them on its own and do not need to apply there (at least until July-August), and it cannot immediately write off all debts in mind a large number such debtors.
in addition, the FTS is right and not any debt is really to be written off, but accrued in accordance with the rule of paragraph 11 of article 14 No. 212-FZ, therefore it is necessary to analyze in detail what and how.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATIONThe Department of Tax and Customs Policy considered the appeal dated 02.28.2018 on the issue of writing off the debt individual entrepreneurs, formed before January 1, 2017, and reports.
Clause 1 of Article 11 of the Federal Law of December 28, 2017 N 436-FZ "On Amendments to Parts One and Two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation "(hereinafter - the federal law 436-ФЗ) provides for the recognition as hopeless for collection and write-off of arrears on insurance contributions to state extrabudgetary funds Russian Federation for the settlement (reporting) periods that expired before January 1, 2017, in the amount determined in accordance with part 11 of article 14 of the Federal law of 24.07.2009 N 212-FZ"On insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance Of the Russian Federation, the Federal Compulsory Medical Insurance Fund "(hereinafter - Federal Law No. 212-FZ), debts for the corresponding penalties and fines attributable to individual entrepreneurs, lawyers, notaries engaged in private practice, and other persons engaged in the established legislation of the Russian Federation private practice, as well as for persons who, on the date of writing off the corresponding amounts, have lost the status of an individual entrepreneur or a lawyer, or have ceased to engage in private practice in accordance with the procedure established by the legislation of the Russian Federation.
The decision to recognize the above arrears and debts as hopeless for collection and to write them off is taken by the tax authority at the place of residence individuals(place of registration of individual entrepreneurs) on the basis of information on the amounts of arrears and arrears held by the tax authority, and information from the bodies of the Pension Fund of the Russian Federation, confirming the grounds for occurrence and the presence of such arrears and arrears.
At the same time, in accordance with clause 11 of Article 14 of Federal Law N 436-FZ, the provisions of Clause 1 of Article 11 of this Federal Law shall not apply to paid (collected, written off) arrears and arrears in fines and fines until the date of entry into force of Federal Law N 436-FZ.
On collecting insurance premiums arrears from individual entrepreneurs.
1. Tell us about the timing of payment of insurance premiums by individual entrepreneurs?
For payers of insurance premiums who do not make payments and other remuneration in favor of individuals, and whose income does not exceed 300,000 rubles, the deadline for payment of insurance premiums is set - no later than December 31 of the current calendar year.
If the amount of payers' income exceeds 300,000 rubles, insurance premiums calculated from the amount of income exceeding the specified amount are paid no later than April 1 of the year following the expired billing period.
In the event that the payment deadline falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day following it is considered to be the end of the payment deadline.
2. How will the entrepreneur be notified of the existence of arrears in insurance premiums and penalties? Can you elaborate on how interest is calculated?
Previously, the body of the Pension Fund sends to the payer a demand for payment of arrears, penalties and fines, indicating the period in which it is proposed to pay the indicated amounts.
The claim is sent to the payer within three months from the day the arrears were revealed.
The claim is transferred to the payer - an individual (his legal or authorized representative) in person on receipt or in any other way confirming the fact and date of its receipt. If it is impossible to deliver the request by the specified methods, it is sent by registered mail and is considered received after six working days from the date of sending the certified mail. Also, the demand can be sent to the payer in in electronic format via telecommunication channels, while the formats, procedure and conditions for sending a claim to the payer are established by the PFR authorities.
The claim is accompanied by the calculation of penalties.
Penalty is the amount of money that the payer must pay if the due sums of insurance premiums are paid at a later date than those established by the Federal Law.
Penalty interest is charged for each calendar day of delay in fulfilling the obligation to pay insurance premiums. Penalties are paid in addition to the amounts of insurance premiums payable and regardless of the application of liability measures for violation of the legislation on insurance premiums.
Penalties are calculated until the day the arrears are actually paid. The calculation of penalties is made as a percentage of the amount not paid on time using interest rate equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, in force during this period.
Federal legislation No. 212-FZ establishes cases when penalties are not charged, namely:
- if the payer could not pay off the arrears due to the fact that, by a court decision, operations on his bank accounts were suspended or his property was seized. In this case, penalties are not charged for the entire period of validity of these circumstances;
- penalties are also not charged on the amount of arrears that the payer has formed as a result of his written explanations about the procedure for calculating, paying insurance premiums or on other issues of applying the legislation of the Russian Federation on compulsory social insurance, which were given to him or to an indefinite circle of persons by the control body in within his competence.
3 .And if an entrepreneur in arrears does not voluntarily pay the amounts specified in the demand? How will the collection be carried out?
If the payer does not voluntarily pay the amounts specified in the demand, then the obligation to pay insurance premiums is compulsorily fulfilled by levying execution on the payer's funds in banks.
To do this, the PFR body takes a decision on the collection of insurance premiums, penalties and fines at the expense of Money... The decision on collection can be made in relation to one or several claims at the same time.
By general rule the decision on collection is taken no later than two months after the expiration of the established payment deadline on demand and comes into force from the date of its adoption.
In the event that the unpaid amount of insurance premiums, penalties and fines specified in the claim does not exceed 1,500 rubles, the decision on collection is made after the expiration of the period specified in one or several claims, but no later than one year and two months after the expiration of the deadline for the earliest requirements.
If within one year and two months the amount of debt has not exceeded 1,500 rubles, the PFR body carries out the collection of such debt in judicial procedure... The application is sent to the court within six months from the date of expiration of the period equal to one year and two months.
It should be noted that these provisions do not apply to the procedure for collecting debts from payers in respect of whom bankruptcy proceedings have been initiated.
Based on the decision on collection, the control body draws up collection order to write off and transfer funds to the budget.
The orders of the control body are sent to the bank in which the debtor's accounts are opened, including in electronic form, within one month from the date of the decision on collection and are subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.
Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, as well as in foreign currency... Collection of insurance premiums from accounts in foreign currency is made in an amount equivalent to the amount of payment in the currency of the Russian Federation at the exchange rate The Central Bank Of the Russian Federation established as of the date of sale of foreign currency.
If there is a deposit account, the contribution control body has the right to instruct the bank to transfer, after the expiration of the term of the deposit agreement, funds from the deposit account to the current (current) account of the debtor.
A collection order is executed by the bank no later than one business day following the day it receives the specified order, if the collection of insurance premiums is made from accounts in the currency of the Russian Federation, and no later than two business days if the collection of insurance premiums is made from accounts in foreign currency.
4. If the policyholder has insufficient or no funds in the accounts or there is no information about the accounts, in what order will the collection be carried out?
In case of insufficiency or absence of funds on the accounts of the payer or in the absence of information about the accounts of the payer, the PFR body has the right to collect the debt at the expense of other property of the debtor.
The decision to collect insurance premiums at the expense of the payer's property is made by the head of the control body (deputy head) in the form of an appropriate resolution, which is sent to the bailiff for execution in the manner prescribed by the Federal Law on Enforcement Proceedings.
The decision on the collection of insurance premiums is made in relation to one or several claims at the same time.
The decision on the collection from the property of the debtor shall be adopted within one year after the expiry of the term for execution upon the demand.
In the event that the unpaid amount of insurance premiums, penalties and fines specified in the claim does not exceed 1,500 rubles, a resolution on collection shall be adopted after the expiration of the period established in one or several claims for payment of arrears, but no later than two years after the expiration of the deadline for the fulfillment of the earliest claim ...
5.If an entrepreneur in 2015 ceases to operate as an individual entrepreneur and he has a debt, how is it collected in this case?
In the event that the payer of insurance premiums - an individual who is not an individual entrepreneur (hereinafter in this article - an individual) fails to fulfill the obligation to pay insurance premiums, penalties and fines within the prescribed period, the body controlling the payment of insurance premiums, which sent a claim for payment of arrears on insurance premiums contributions, penalties and fines, has the right to apply to the court with an application for the collection of insurance premiums.
An application for recovery is submitted to a court of general jurisdiction.
An application for collection is filed with the court if the total amount of insurance premiums, penalties and fines to be collected from an individual exceeds 500 rubles.
If, within three years from the date of the expiration of the deadline for the earliest claim, the amount of debt exceeded 500 rubles, the PFR body applies to the court with an application for collection within six months from the day when the specified amount exceeded 500 rubles.
If within three years from the date of the expiration of the term for the execution of the earliest claim, the amount of debt did not exceed 500 rubles, the PFR body applies to the court with an application for collection within six months from the date of expiration of six months from the date of the expiration of the three-year period.
It should be noted that the amount of insurance premiums directly depends on the income of the payer of insurance premiums:
- if the amount of the payer's income for settlement period does not exceed 300,000 rubles, then the size insurance premium in a fixed amount, is defined as the product of the minimum wage established by federal law at the beginning fiscal year, and the rate of insurance contributions to the Pension Fund, increased by 12 times and amounts to 17,328.48 rubles.
- calculation of the amount of the annual contribution for the compulsory health insurance has not changed, it is equal to the product of the minimum wage and the rate of insurance contributions to the MHIF, increased by 12 times, and amounts to 3 399.05 rubles.
If the amount of the payer's income for the billing period exceeds 300,000 rubles, then the amount of the insurance premium in a fixed amount is determined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period.
But the amount of deductions calculated in this way will not grow indefinitely. In this case, the amount of insurance premiums cannot be more than the amount defined as the product of eight times the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times.
The maximum amount of insurance premiums for compulsory pension insurance for 2014 is - 138 627.84 rubles.
Data on income from the activities of payers of insurance contributions for the billing period are submitted to the PFR authorities by the tax authorities. The specified information is the basis for sending a claim for payment of arrears, as well as further collection of debt.
Thus, in the event that the payer ceases to act as an individual entrepreneur and is deregistered, the payer must submit relevant information about his income to the tax authorities.
If such information is not received by the PFR body on the grounds that the payer did not report to the Federal Tax Service in a timely manner, the PFR body will charge and claim the amount of the insurance premium in the maximum amount, that is, at the rate of eight times the minimum wage - 138,627.84 rubles.
In case of non-repayment of debt on demand, the FIU authorities will be guided by Art. 21 of the Federal Law No. 212-FZ and carry out debt collection from an individual who is not an individual entrepreneur in court. An application for the collection of insurance premiums shall be submitted to a court of general jurisdiction within six months from the date of the expiry of the term for fulfilling the claim.
At the annual press conference on December 14, 2017, Putin announced a tax amnesty for individuals. In this regard, the Federal Law was promptly prepared and adopted, defining the conditions and procedure for writing off tax debts. What exactly are the debts of citizens provided for write-off? Are transport and property taxes subject to the amnesty? What is the maximum amount of debt to be written off? Do individual entrepreneurs get amnesty for tax arrears? What will happen to the arrears on fixed insurance premiums of individual entrepreneurs? Do legal entities fall under the amnesty? Where, when and with what documents to apply for debt cancellation? Do I need to write an application or come to the commission? Many debtors have similar questions. Let's figure it out.
What is a "tax amnesty"
The concept of "tax amnesty" is not disclosed regulations but in the environment tax lawyers this term is most often understood as a taxpayer exemption:
- from actual obligations to pay (calculate and pay) taxes for one reason or another;
- responsibility for violations of certain obligations related to the payment (calculation and payment) of taxes.
"Tax amnesty" is also called a number of measures to grant taxpayers the right to pay taxes for which the payment deadlines established by tax legislation have expired. This is what Wikipedia says. Here are some examples of recent tax amnesties.
| Year | Amnesty |
| 1993 | A tax amnesty was carried out by presidential decree. Legal entities and individuals could openly declare their arrears and transfer them to the treasury without consequences. The amnesty lasted a month and 3 days. |
| 2007 | - the period of amnesty extended to the entire 2007; Only individuals - individual entrepreneurs and ordinary citizens could participate in the event; - income received before 2006, i.e. in 2005, was presented for repayment. |
| 2015 | The state allowed some taxpayers to file special declarations indicating their assets in the form of property and money, previously kept secret for six months - July-December 2015. Grounds: Federal Law dated 08.06.2015 No. 140-FZ. |
It should be noted that the amnesties of previous years provided that taxpayers were required to either pay taxes to the budget without penalties or submit a tax declaration. At the same time, there was no complete forgiveness of the debt. Therefore, it is a stretch to call them large-scale amnesties. However, the nature of the new tax amnesty is different - it provides for the complete forgiveness of certain types of tax and insurance premium arrears.
Large-scale amnesty announced by the President
At a press conference on December 14, 2017, V. Putin said: “The tax arrears that have arisen over the past many years due to circumstances that are sometimes not even connected with a person, due to the imperfection of our tax system - these arrears concern about 42 million people, and the total amount of this debt is 41 billion rubles. I think that it is necessary to free people from these payments, and this should be done in the most debureaucratic way, without a person's appeal to tax inspectorates. " The President also spoke about the need to write off debts from individual entrepreneurs.
After this statement, the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was prepared and adopted in a short time.
But who exactly will the tax amnesty apply to and what are the conditions for writing off the debt? What certificates and who should I collect? Let's figure out the details.
What tax debts will be written off to individuals and individual entrepreneurs
Let's say right away that the tax amnesty affected individuals and individual entrepreneurs. However, for a clearer perception of the material, let us explain the difference between these categories.
| Individuals | SP |
|---|---|
| The subjects of rights and obligations are individuals, namely, citizens who have the right and legal capacity. Legal capacity arises from birth for all citizens without exception, legal capacity after adulthood. | An individual entrepreneur (IE) is an individual who has passed a certain registration procedure in this capacity. Only after receiving such a status, an individual has the right to carry out entrepreneurial activities, i.e. to conclude deals with the aim of making a profit. In the absence of the status of an individual entrepreneur, an individual can make transactions aimed only at satisfying his own needs. |
Tax amnesty for individuals
We list the main types property taxes that individuals are obliged to pay on their own:
| Tax type | Who pays |
| Transport tax | Transport tax must be paid by the person for whom it is registered vehicle subject to this tax (paragraph 1 of article 357 of the Tax Code of the Russian Federation). |
| Property tax | Property tax must be paid by all owners of real estate that is subject to taxation and located in Russia. It doesn't matter who the owner is: foreign citizen, a citizen of Russia or a stateless person (Article 400 of the Tax Code of the Russian Federation). |
| Land tax | Land tax is levied on land, which are owned or belong to the right of permanent (perpetual) use, the right of life-long inherited possession (Article 388 of the Tax Code of the Russian Federation). |
Citizens pay land and transport taxes, property tax of individuals on the basis of tax notifications. Also see "", "". When people receive notifications from the Federal Tax Service, people often see them as accrued taxes, as well as arrears and penalties.
All of the listed taxes of individuals fell under the new tax amnesty. Thanks to the commented amendments, the arrears on them, formed by the "physicists" as of January 1, 2015, are completely written off. Also, penalties calculated on this arrears are subject to write-off (Article 12 of the commented law).
Note that no special conditions to write off debts on transport, land and property tax is not provided, in particular:
- it doesn't matter if the person is a retired person or not;
- the size of the income of the debtor and his family does not matter;
- it does not matter the reason why the person did not pay taxes on time.
Also, there are no restrictions on the minimum and maximum amount taxes - all arrears as of January 1, 2015 are subject to write-off. And penalties are canceled as of the date the tax inspectorate (IFTS) made a decision to write off.
Suppose that an individual as of January 1, 2015 had arrears on transport tax- 9000 rubles. By the end of 2017, penalties of 3447 rubles were charged on the arrears. Total debt: 12 3447 rubles. This entire amount will fall under the "Putin" tax amnesty.
Arrears on transport, land and property taxes as of January 1, 2015 and accrued penalties adopted law recognized as hopeless to recover.
Tax amnesty for individual entrepreneurs
An individual entrepreneur can apply one of five taxation systems and pay taxes under this system. Let's list the main taxes that businessmen pay.
Article 12 of the commented law provides for the cancellation of the tax arrears of individual entrepreneurs. It is stipulated that they are recognized as hopeless for collection and are subject to write-off:
- arrears on all taxes as of January 1, 2015 (with the exception of mineral extraction tax, excise taxes and taxes payable due to the movement of goods across the border of the Russian Federation);
- arrears in fines for the specified arrears and arrears in fines as of the date the tax inspectorate makes a decision to write off debts.
Writing off the indicated debt also applies to individual entrepreneurs who have lost the status of a businessman.
Speech in relation to individual entrepreneurs is about writing off any amounts of tax arrears. So, for example, tax authorities will be required to write off debts for any amount, for example, according to the simplified tax system, UTII or patent tax. All interest and fines are also canceled. There are also no special requirements and conditions for the application of tax amnesty for individual entrepreneurs. That is, the very fact of having a tax debt as of January 1, 2015 is itself a basis for an amnesty.
Where to "physicists" and individual entrepreneurs to apply to write off debts
Debts of individuals for transport, land and property taxes will be accepted by the tax office itself. No statements and documents from the person are required for this. Inspectorate of the Federal Tax Service at the place of residence of an individual (location of real estate and transport) is an example of a decision to write off debts based on their data.
The decision to write off: what is it
The decision of the Federal Tax Service Inspectorate to write off debt and penalties is drawn up in any form and must contain:
- FULL NAME.;
- Information about the amount of arrears and interest arrears.
The same situation is with individual entrepreneurs. Tax authorities at the place of residence (or accounting) of individual entrepreneurs must write off tax debts on their own. The commented law does not provide that entrepreneurs must send applications to the IFTS with a request to write off debts.
Per tax inspectorates did not stipulate the obligations of informing individuals and individual entrepreneurs about the adoption of decisions on amnesty. In this regard, a person may not know that he has come under the tax amnesty and his debts are “forgiven”. However, we believe it is advisable to clarify with your Federal Tax Service Inspectorate whether such a decision has been made in relation to you. If so, we recommend that you go through a reconciliation with the Federal Tax Service Inspectorate and get the appropriate act. If such a decision has not yet been made, then ask when the tax authorities will do it.
Note: if a person or individual entrepreneur regularly paid taxes and does not have any debts, then the tax amnesty is not a reason to demand a refund of paid taxes to "restore justice."
The tax amnesty was also extended to some income of individuals
Tax amnesty "was also announced in relation to income received by individuals from January 1, 2015 to January 1, 2017, upon receipt of which it was not withheld Personal income tax agent and information about which is presented by the tax agent to the IFTS in the form of a certificate 2-NDFL with the sign "2". Let's dwell on this in more detail.
The tax agent is obliged to withhold personal income tax from the income of individuals. In the 2-NDFL certificate, the tax agent must inform the Federal Tax Service Inspectorate what income was paid to the individual for the year and how much tax was withheld. At the same time, a 2-NDFL certificate has two signs (Section II of the Procedure for filling out a 2-NDFL certificate):
Suppose the Stella organization presented a former employee with a gift worth more than 4,000 rubles. A gift is income in kind, it will not be possible to withhold personal income tax from it immediately upon issuance. In this case, the organization must withhold personal income tax from the nearest cash income paid to this person (clause 4 of article 226 of the Tax Code of the Russian Federation). But since a person no longer works, it is impossible to withhold personal income tax from income. Therefore, you need to report this to the inspection by sending a certificate with the sign "2". A 2-NDFL certificate with the sign "2" must also be issued to an individual (clause 5 of article 226 of the Tax Code of the Russian Federation). A person, in turn, is obliged to independently submit a declaration and pay tax. If this is not done, then the person becomes a debtor on payment of personal income tax.
An exhaustive list of income not subject to taxation of personal income tax, is given in article 217 of the Tax Code of the Russian Federation. These are, for example, daily allowances within the framework of standards, benefits for pregnancy and childbirth, childcare, some types of material assistance.
Due to a technical error, thousands of businessmen in Russia received additional payments on social contributions... The Bell has compiled instructions on what to do if you find yourself in such a situation. However, according to the information of the "Clerk" no one has managed to return the money in this way.
From January 1, 2017, the administration of insurance premiums was transferred from the Pension Fund to the tax service. But it soon became clear that when the database was transferred to the new department, an error occurred: the FTS did not receive all the information about taxes paid by individual entrepreneurs and legal entities for the period up to 2017. As a result, entrepreneurs began to persecute them for non-existent debts - write off money from accounts or suspend operations on them. In September, I was the business ombudsman Boris Titov on this problem to the head of the Federal Tax Service Mikhail Mishustin.
The scale of the problem
The exact number of victims in the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund are not disclosed. We are talking about thousands of appeals, but the problem is not widespread, says a source in one of the departments. In total, more than 4.6 million legal entities and over 3.7 million individual entrepreneurs are registered in Russia. Representatives of the business organizations "Opora Rossii" and "Delovaya Rossiya" confirm that they are well aware of the problem - in their central offices dozens of complaints per month continue to be received (they found it difficult to estimate the number of calls to regional offices).- In each case, the erroneous debt is at least 50-100 thousand rubles, says Larisa Naumenko, deputy director of the Opora Rossii legal service center.
- Many individual entrepreneurs complain that during the proceedings, their activities are completely paralyzed, adds the vice president " Business Russia»Anastasia Alekhnovich.
- A petition demanding to deal with the transfer of data on the site change.org a thousand people per month.
- Residents of Krymsk complained about the write-off or blocking of funds in a separate petition; the regional edition of Business Online wrote about a thousand of the affected entrepreneurs in Tatarstan.
- One of the victims said that the amount of the alleged debt was written off not from the individual entrepreneur's account, but from his personal accounts at Sberbank and Tinkoff Bank.
- Another interlocutor complained that, due to a non-existent debt, she was refused to open a new account in a Russian bank.
- Another entrepreneur admitted that he paid the debt again - simply because he was tired of figuring out and wants to continue working.
- Several interlocutors reported that the size of the allegedly unlawful claims of the Federal Tax Service turned out to be larger than the balances on their accounts, so the accounts were frozen entirely.
What if you are in debt?
- If you learned from tax authorities that you are a debtor, although you are sure that the obligations to the Pension Fund of the Russian Federation and the FSS are fulfilled in full, you should contact the tax office at the place of registration;
- The tax office will draw up a request and, together with your application, will send it to the FTS Office for your region (UFTS);
- FTS within three working days must send a request to regional office FIU or FSS;
- Then they have 20 days to reconcile all the data on your payments and decide whether they need to be adjusted;
- During this period, the branch of the foundation is obliged to notify you of its decision in writing, and in electronic form bring it to the UFNS;
- If there is no disagreement among the departments, the tax authorities must, within 7 days, make changes about your debt in their databases;
- Thus, all correspondence is supposed to take no more than a month (see diagram).
What if you have already been cleared of non-existent debts?
A separate algorithm operates here. According to the letters of the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS from October, the order of your actions should be as follows:- Contact the PFR / FSS branch with an application for a refund;
- Within two working days, the fund must send a request to the Federal Tax Service for your region;
- FTS within three working days must provide the fund with the information it has about your payments;
- After that, the fund has two days to reconcile this information and decide whether an adjustment is needed;
- If an adjustment is needed, the departments start the process described in scheme # 1;
- Then the UFSA checks the information in its databases and within two days sends a confirmation to the PFR / FSS department;
- Having received it, the fund finally makes a decision on the return of funds and within one day sends it to the Federal Tax Service;
- The FTS within three days sends an application for a refund to the Federal Treasury (in what time frame and how exactly the refund is made - the letter does not say);
- The body of the Federal Treasury executes an application for a refund or leaves it unfulfilled (in the case of incorrectly specified details);
- Agencies must inform each other on their own about the completion of the process and the return of funds (or refusal to do so).
Does this scheme work?
In practice, it is not always possible to solve the problem of adjustment, say the entrepreneurs with whom we talked.They complain that when they apply, the Pension Fund, the FSS and the Federal Tax Service begin to redirect the victims to each other. Another common problem is that in the Pension Fund, entrepreneurs are often asked to issue a paper certificate stating that they are not in arrears. But the FTS does not accept such a document in paper form, therefore, in any case, it is necessary to insist that the departments enter into correspondence with each other .. The owners are ready to pay more for management reports than for tax reports. We will give an algorithm for setting up reports and show you how to integrate them into your day-to-day accounting.
Distance learning. We issue a certificate. for the course "Everything about management accounting: for an accountant, director and individual entrepreneur." So far for 3500 instead of 6000 rubles.
Individual entrepreneurs (IE) will be exempted from tax and insurance debts. Deputies of the lower house of parliament of the Russian Federation supported the amendments to tax code country. The bill, within the framework of which arrears on certain types of taxes will be written off from entrepreneurs working in the status of individual entrepreneurs, will be considered and approved by the profile committee. Earlier, the deputies also supported the initiative of the Ministry of Finance to release businessmen from paying debts on insurance premiums.
What debts will be written off - updated information for January 2018 (updated)
According to the provisions of Law No. 436-FZ dated December 28, 2017. signed by V.V. Putin, starting from January 2018, citizens (individuals) and individual entrepreneurs will begin to write off arrears in insurance premiums (Article 11), taxes (Article 12) and the corresponding amounts of penalties and fines.
Indebtedness of individual entrepreneurs on insurance premiums
The debt on insurance premiums of the individual entrepreneur for himself, formed for the periods before 01.01.2017, is subject to write-off. It should be noted that the debt on contributions will be written off only from those individual entrepreneurs that in fact did not carry out activities and did not submit reports, and therefore contributions were accrued to them based on maximum size, calculated according to the formula: 8 x minimum wage x 26% x 12.From existing individual entrepreneurs who have overdue the payment of contributions, for example, for 2017, the debt will not be written off.
All amounts of interest and fines accrued on the debt will also be reversed.
Please note that only fixed contributions Individual entrepreneurs for themselves, debts on contributions for employees will not be repaid.
Indebtedness of individual entrepreneurs for taxes
In addition to insurance premiums, entrepreneurs will be written off debts for all taxes, except for VAT when transporting goods across the border of the Russian Federation, excise taxes and mineral extraction tax, formed before January 1, 2015.
Also, as in the case with contributions, the tax arrears will be fully repaid in respect of fines and fines.
Debt of citizens for property taxes
Unpaid for the periods before 01.01.2015 will be debited from ordinary citizens. debts for land, transport tax and property tax of individuals.
Debt write-off procedure
All tax and contribution debts will be written off by the tax office and pension fund v unilaterally... No applications and supporting documents are required to be submitted to these authorities. Debts will be forgiven both from existing individual entrepreneurs and from individual entrepreneurs who have previously registered the termination of activities.
In the new year without tax debts individual entrepreneurs
With the initiative to correct tax law of the country in the part concerning the payment of debts for certain types of obligatory payments to the tax system of the country, five deputies spoke. The authors of the document explain that it was developed as part of the work to fulfill the instructions of the head of state, Vladimir Vladimirovich Putin. The amendments are made as soon as possible so that they become effective from the beginning of the new year.
The essence of the amendments, developed by parliamentarians, is to relieve individual entrepreneurs from the need to pay arrears on certain mandatory payments to the country's tax system. At the same time, the amendments will relieve veterans, disabled people and pensioners who own land from paying a "tax for six hundred square meters."
Read also: Changes in state registration legal entities and individual entrepreneurs in 2019
All these adjustments are part of the tax amnesty proposed by the head of the Russian Federation a few days ago. Vladimir Vladimirovich Putin called for the process of tax exemptions to be minimally bureaucratic, without involving taxpayers in it.
Debts of individual entrepreneurs are recognized as hopeless
The characteristics of the hopeless will be received by the debts of businessmen who worked independently, as of January 1, 2015. We are talking about some types of mandatory payments to the tax system. They were not included in the list, became exceptions - customs value added tax, mineral extraction tax, excise taxes.
In the case of individual businessmen, we are talking about almost 100% getting rid of debts to the tax system. This is due to the fact that individual entrepreneurs traditionally work according to the simplified tax system - a simplified tax payment scheme, often they choose and. Part of taxes, including UTII, property, transport, are charged regardless of the activities of the entrepreneur. In this regard, individual entrepreneurs sometimes have problems with payment. This is due to the fact that a businessman who works independently has almost always expenses, while incomes can be minimal, which does not negate the obligation to pay tax. When there is nothing to make payments, delays begin, penalties and fines are charged.
"Pointless" debt
The deputies considered and approved another amendment to the Tax Code, specifically. The adjustments increase the list of income that will be exempt from taxation. It was proposed to include among these incomes that were received in the period from January 1, 2015 to December 1, 2017 (from which no tax was withheld).
The experts explain that thanks to the proposed changes, the problem of accumulated before tax system debts, when the collection authorities accrued personal income tax to citizens as a result of writing off their debts to banks, telecommunications companies, etc. President Vladimir Vladimirovich Putin called this practice meaningless. However, this is not about getting rid of it altogether. Subject to payment of personal income tax "contingent income" that the businessman received after the above term.
The law provides that tax agent who did not withhold personal income tax, is obliged to report this to the authorities tax service... Such situations arise if a person has received some economic benefit, but not with money in the physical sense. For example, if the bank wrote off the payer's debt or the company allowed the employee not to pay the loan taken earlier. In such situations, a citizen must send a declaration and settle accounts with the state. But not all residents of our country act according to the law, and the tax service does not always have the opportunity to collect small amounts.
Often there are situations in which the agent is simply not able to withhold tax. For example, if an organization gives out salaries to employees in kind or holds a lottery and gives away prizes.