SP / 13.11.2019

How late transport tax penalties are calculated. Examples of calculating tax penalties under the new rules. Demand for debt repayment in court

Purpose of payment transport tax individuals and legal entities are the replenishment of most of the regional budget of the Russian Federation.

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It becomes necessary to pay attention and tell in more detail what the consequences of taxpayers can expect in case of late payment of tax or when it is not paid at all.

What has changed in the legislation in 2018

In addition to administrative liability, criminal liability arises if a written claim for payment of tax has been sent to a person and after two months the tax has not been paid.

In this case, the tax service of the Russian Federation has the right to transfer materials on the taxpayer internal organs to study the corpus delicti, namely:

the taxpayer did not submit a tax return or the document was provided with false information;
tax liabilities have not been fulfilled;
cash, by which the person had to pay taxes were hidden.

In addition, as additional sanctions, accounts can be arrested, as well as a ban on traveling abroad and applying for a loan is imposed.

By general rule payment of transport tax must be made no later than October 1 of the year following the calendar period.

In the absence of timely payment, the tax inspectorate has the right to:

conduct a tax audit;
calculate a penalty;
to seize all the accounts of the taxpayer, as well as his property;
seize money and seized property;
collect the due amount of transport tax from the debtor's salary;
prohibit leaving the territory of the Russian Federation.

In addition, the tax inspectorate can file a lawsuit against an individual - a debtor with a requirement to recover the due amount from his property.

Property may include:

a deposit account with a banking institution;
electronic money;
the debtor's cash.

The tax inspectorate can apply to the court no later than six months from the moment when the period allotted for the payment of tax has expired.

If the deadlines were missed, it can be restored only on the basis of valid reasons by a court decision. In this case, a copy of the application is sent to the debtor the next day after going to court.

During the trial, the taxpayer's property may be seized.

When applying the Federal Tax Service of the Russian Federation to the court, it is worth remembering that all costs incurred public service will have to be reimbursed by the debtor.

The whole process will take not only a lot of time, but also money. So, the state duty in this case is 4% of the cost of the claim, i.e. on the amount of transport tax that was not paid by the person.

Consequences for legal entities

The Federal Tax Service of the Russian Federation can file a lawsuit against a legal entity that has not paid transport tax on time. - no later than February 5 of the year following the reporting year.

The statement of claim must be filed within 6 months from the moment when the allotted time limit for paying taxes has already expired. The tax authorities must notify the filing of a claim within 6 days.

The collection from the debtor of the due amount is carried out at the expense of money supply... However, the law limits the collection of funds from deposits before the due date has expired.

It is possible to enforce tax collection only on the basis of the order of the head of the Federal Tax Service of the Russian Federation in accordance with Article 47 of the Tax Code of the Russian Federation.

To file a lawsuit tax service the following circumstances must occur:

no payment for transport tax;
The Federal Tax Service of the Russian Federation refuses to recalculate the amount of transport tax;
the fiscal service made a decision to bring the debtor to justice;
the issuance of an order by the court to withhold arrears.

The following sanctions may be imposed on a legal entity in the absence of advance payments:

accrual of penalties;
fine.
withholding of debt from taxpayer's income;
seizure of property;
if false information is indicated in the declaration, criminal and administrative liability may arise.

Term limitation period is three years old. In this case, if the Federal Tax Service of the Russian Federation decided to file an application for the collection of tax arrears for more than three years, the proceedings will be transferred to the courtroom.

It is worth remembering that unlike individuals, legal entities must make advance payments and not pay tax in one installment.

Is it possible not to pay transport tax for the deceased upon inheritance

So, the citizen received an inheritance, and with it the debts of tax liabilities... in this case?

As a general rule, the person who accepted the inheritance accepts all the obligations of the testator, including his debts and obligations.

For the debts of the testator, the heir can only be liable within the limits of the inherited property.

After the death of the testator, the accrual of the transport tax debt should be suspended, therefore, it is possible to collect the debt only for the last 3 years.

What will happen for non-payment within 3 years

In this case, within three years, a claim may be filed with the court for committing tax offense, which consists in non-payment of transport tax.

Penalty interest is charged only after the receipt of a tax claim, which is sent by the tax service within three months from the moment the arrears were discovered.

It is possible to collect transport tax arrears within three years, while the limitation period is in effect.

Otherwise, the fiscal authority will no longer have the right to demand payment of the tax, unless there are valid reasons for which it is possible to restore the missed deadline for filing a claim for debt collection.

And as a result, the arrears are ineffectual. The time frame for the recovery of the fine is set in Art. In this case, the fiscal authority has a period of 6 months after the expiration of the period allotted for the payment of the fine.

Amount of fines and penalties

Penalty is charged in case of non-payment of taxes or in case of late payment of transport tax ().

As for the fines, their size is 20% of the amount of the transport tax debt. Penalty is charged on the amount owed for each day of delay in payment. Penalty interest is calculated using the formula:

Unpaid tax amount X number of days overdue X refinancing rate X percentage of interest.

So, if a person was supposed to pay 2,000 rubles for transport tax, but delayed payment for 3 months, then the amount payable, taking into account the penalty, will be:

2000 x 3 months (90 days) x 1/300 x 8.25 = 4455 rubles

As you can see, for 3 months of delay, you will have to pay 4455 rubles. However, in addition to penalties, the tax authorities can also impose a fine in the amount of 20% of the unpaid amount of debt on transport tax (). This means that another 400 rubles will have to be added to the amount of debt.

And as a result, the total amount of transport tax debt will be:

2000 + 4455 + 400 = 6875 rubles

However, the amount of the fine may be different if the citizen deliberately did not pay the tax or did not submit truthful information in the declaration. In this case, the penalty will be 40% of the debt.

When a person is held accountable by seizing property, the tax authorities must issue a protocol and send it to the FSSP.

This document is valid for 2 months from the date of sending it bailiff... In other words, enforcement proceedings are opened on the issue of debt in order to pay off the debt.

So, if a person has not paid the transport tax on time, the tax authorities resort to imposing a penalty and a fine. However, for debt collection, the law provides only three years for going to court with the tax authorities.

Also, on the basis of a tax notification, personal income tax is payable on income received since 2016, from which the tax agent could not withhold tax, and therefore submitted a message to you and the tax authorities (subparagraph 4, paragraph 1, paragraph 6 of Art. 228 of the Tax Code of the Russian Federation; part 8 of article 4 of the Law of December 29, 2015 N 396-FZ).

Tax payment deadlines

As a general rule, the deadline for payment of these taxes is no later than December 1 of the year following the tax period (calendar year) for which they are calculated. The exception is payment of personal income tax in relation to income received in 2016: it is payable no later than 01.12.2018. Considering that this date falls on Saturday, personal income tax can be paid no later than Monday 03.12.2018 (clause 7 of article 6.1, clause 216, clause 6, 7 of article 228, clause 1 of article 360, cl. 1 article 363, item 1 of article 393, item 1 of article 397, article 405, item 1 of article 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia of 11.01.2016 N BS-4-11 / [email protected]).

Failure to pay or late payment of taxes on a tax notification may result in:

accrual of penalties;
bringing to responsibility in the form of a fine;
collection of tax arrears (arrears), as well as penalties and fines through the court.

Penalty for non-payment of taxes

Penalty is the amount of money that will be charged to you on the amount of tax debt if you pay tax late (clause 1 of article 75 of the Tax Code of the Russian Federation).

Penalty interest is calculated according to the formula (clauses 3, 4, Article 75 of the Tax Code of the Russian Federation):

Penalty amount = unpaid tax amount x number of calendar days of delay x 1/300 of the refinancing rate of the Bank of Russia in effect at that time.

Reference. Refinancing rate

From 01.01.2016 the value of the refinancing rate of the Bank of Russia is equal to the value of the key rate of the Bank of Russia and from 30.10.2017 is 8.25% ( Indication Bank of Russia dated 11.12.2015 N 3894-U; Information Bank of Russia dated October 27, 2017).

If you do not pay tax on time, the tax office will send you a claim for payment of tax arrears and interest.

Such a requirement must contain: the amount of tax arrears; the amount of penalties at the time of the submission of the claim; due date for tax payment; deadline for the fulfillment of the claim; also measures to collect tax, which will be taken in case of non-fulfillment of the requirement.

You must pay the amounts specified in the request within eight working days from the date of receipt of the request, unless a longer period is specified in it (clause 4 of article 69 of the Tax Code of the Russian Federation).

If a request is sent by registered mail, it is considered received after six working days from the date of sending this letter (clause 6 of article 6.1, clause 6 of article 69 of the Tax Code of the Russian Federation).

Penalties for non-payment of taxes

If you fail to pay tax, you can be held liable in the form of a fine. The penalty is 20% of the unpaid tax amount. If the inspection proves that you did not pay the tax intentionally, then the amount of the fine will increase to 40%. At the same time, the tax authority has the right to bring you to justice within three years from the beginning of the calendar year following the one in which the tax should have been paid (clause 1 of article 113, article 122 of the Tax Code of the Russian Federation; Information of the Federal Tax Service of Russia "On clarifying the procedure for calculating the term when attracted to tax liability»).

It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms the commission of an offense: have documents that the inspectorate has calculated tax in accordance with the law, sent you a tax notification and claim, has confirmation of the fact and the date of receipt of the notification.

Consequences of non-fulfillment of requirements tax authority on time

If the requirement is not fulfilled on time, the tax authority may file an application with the court to collect the debt at the expense of your property, including cash in bank accounts, cash (clause 1 of article 48 of the Tax Code of the Russian Federation).

If, within three years from the date of expiry of the deadline for fulfilling the earliest requirement of the tax authority, the amount of your debt, including arrears in taxes, fees, insurance premiums, penalties and fines (clause 2 of article 48 of the Tax Code of the Russian Federation):

exceeded 3,000 rubles, the tax authority applies to the court with a statement within six months from the day the debt exceeded 3,000 rubles;
did not exceed 3,000 rubles, the tax authority applies to the court with an application within six months from the date of the expiration of the specified three-year period.

When the tax authority submits an application to the magistrate at your place of residence, it is possible to issue a court order on these requirements, if they are indisputable. Wherein court order is issued without trial and summoning the parties (clause 3 part 3, part 3.1 of article 1, article 22, 17.1, 123.1, 123.2, clause 3 of part 3 of article 123.4, part 2 of article 123.5 CAS RF).

However, if you submit your objections to the requirements set forth therein before the order was issued or within 20 days of the date the copy of the order was sent to you, the application for the order will be denied and the order already issued will be canceled. In this case, a trial will already follow after the tax authority applies to the court with an administrative statement of claim(Part 1, 2, Art. 123.7, Part 3, Art. 123.5, Art. 286, CAS RF; Clause 49 of the Resolution of the Plenum The Supreme Court RF dated 09/27/2016 N 36).

In addition, the tax authority may inform your employer about the unfulfilled obligation to pay debts that have arisen from 01.06.2016 (inclusive), without dividing by type of taxes, and also send him or another person who pays you wages, a pension, a scholarship and other periodic payments, an executive document on the collection of funds (Letters of the Federal Tax Service of Russia dated October 21, 2015 N GD-4-8 / [email protected](p. 6,), dated 24.11.2016 N GD-4-8 / [email protected]).

Failure to Receive Tax Notice

If you have property that is taxed, but you have not received the tax notification within the specified time period, you should find out in tax office at the place of residence or location of the property, the reason for not receiving the notification. You can contact the tax authority in person or send information on non-receipt of notification through the official website of the Federal Tax Service of Russia, including through Personal Area(Clauses 1, 5, Article 83 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated 07.11.2016 N BS-4-21 / [email protected]).

In this case, you must, no later than December 31 of the year following the expired tax period (year), submit to the tax authority a message about each taxable item for which a tax notification has not been received. This message is not submitted to the tax authority if you previously received a tax notification in relation to a specific taxable item or did not receive it in connection with the provision of tax relief(clause 2.1 of article 23 of the Tax Code of the Russian Federation).

Note!

If, before 31.12.2016, you submitted to the tax authority a message about an object of taxation for which a tax notification was not sent to you and you did not pay tax, the inspectorate has the right to charge tax only for 2016.From 2017, this benefit has been canceled, therefore, upon receipt of a message about objects of taxation, the inspectorate will send you a notice of payment of tax for the three preceding calendar years, but not earlier than the moment the right to the object arises ( par. 4 p. 2 art. 52 Tax Code of the Russian Federation; h. 5 art. 7 Law of 02.04.2014 N 52-FZ; Information of the Federal Tax Service of Russia).

It should also be noted that if the total amount of taxes calculated by the tax authority is less than 100 rubles, then the tax notification will not be sent to you. However, a notice with a tax amount of less than RUB 100. in any case, you will be sent in the year after which the tax authority loses the right to send it (three previous years) (clause 4 of article 52 of the Tax Code of the Russian Federation).

Useful information on the issue

Official website of the Federal Tax Service -

Duty to pay tax on vehicles for citizens and legal entities fixed in the norms tax legislation RF. In particular, tax code provides for a detailed list of vehicles that may be in their ownership, and also stipulates the amount of penalties for non-payment of vehicle tax within the time limits specified by law. So, violation of the terms of payment of this tax entails the accrual of penalties and monetary fines... For many firms and individuals, this situation is typical. In addition, from October 2017, the rules for calculating penalties will change. Including - on transport tax. Let's consider this topic in detail.

How are penalties and penalties for transport tax calculated?

The form of a payment intended to pay transport tax always contains special details. Among them is the KBK - a code for budget classification.

As for penalties, this is a special form of forfeit in monetary terms, which is used within the framework of special accounting calculations... Including - in case of non-payment of vehicle tax for each day of delay.

In the absence of a valid reason, the car owner is charged not only with the personal amount of tax and the fine provided for by law, but also taking into account the correct BCC - a penalty on transport tax (even if the tax had already been partially paid into the treasury by that time).

Meanwhile, according to the law, the taxpayer is exempted from penalties only in 2 cases:

There is a court decision to freeze transactions on current accounts.
Arrest by the property inspection.

Essentially, the calculation of penalties for this tax is determined by the general formula:

TAX DEBT AMOUNT × DAYS OF DELAY × 1/300 REFINANCING RATE OF THE BANK OF RUSSIA

Note that the last indicator is always set by the Central Bank. As of June 19, 2017, the refinancing rate is 9%. But only 1/300 of its share is taken into account.

In practice, the payer can pay penalties on his own (including after the principal debt) or the tax authority collects them compulsorily as an independent payment. In any case, it is important to know the BCC for transport tax penalties in 2017. Sometimes this code is changed annually for firms and individuals.

However, penalties are not the only punishment that awaits a negligent taxpayer. So, in order to tighten and control tax discipline, an additional fine will be charged for non-compliance with the law. As well as penalties, a fine according to the progressive scale of sanctions provided for in Art. 122 of the Tax Code of the Russian Federation, expressed in monetary terms.

The amount of the fine directly depends on the form of guilt of the offender. If there was intent, then there is an obligation to pay 40% of the tax debt. In case of negligence (or absence physical ability) the penalty is reduced to 20%.

KBK value

For 2017, the code in question has the following meanings. Legal entities:

for penalties - 182 1 06 04011 02 2100 110;
for fines - 182 1 06 04011 02 3000 110.

Individuals:

for penalties: 182 1 06 04012 02 2100 110;
for fines: 182 1 06 04012 02 3000 110.

Here is an example of calculating debt, taking into account penalties and fines for an individual.

EXAMPLE

For example, Shirokova, due to being in an accident and hospitalization, missed the last day of payment of the transport tax for 2017, designated by law (December 01), and as a result, she was delayed by exactly 4 months. Moreover, the tax for her a car is 4000 rubles per year. Let's agree that in December 2017 - March 2018 the refinancing rate of the Central Bank of the Russian Federation is 9%.

According to the formula given earlier, the amount of penalties accrued by Shirokova, taking into account the days of overdue debt, will be:

4000 RUB × 9% / 300 × 121 days = 145.2 rubles.

However, the tax authority must determine the final measure of responsibility, taking into account the imposed Shirokova fine and the circumstances that contributed to her violation. In general, she will be charged with a 20% penalty. Its specific amount is calculated as the product of the debt and interest rate fine:

Penalties and fines for legal entities

The tax on vehicles belonging to legal entities has its own specifics in comparison with the obligation to pay it by individuals. So, for organizations, advance payments of this tax and the corresponding terms for them. Accordingly, penalties for the transport tax of legal entities are charged precisely on advances.

Transport tax (TN) is one of regional taxes, obligatory for payment on the territory of the subject where the vehicle is located. General Provisions procedures are determined by Chapter 28 of the Tax Code of the Russian Federation, while rates are set by the regions within the framework established by law. Responsibility for being late in the timely payment of transport tax is established not only by the Tax Code of the Russian Federation, but also by criminal law.

If you have a car, pay for it! Transport tax must be paid by December 1 of the year following the expired tax period. Otherwise, collection from an individual is compulsory.

Before the commencement of administrative proceedings, the tax authorities repeatedly notify the debtor. First, a request to pay the overdue payment and accrued penalties comes to the registration address. There is a call or bypass of the persons in arrears of the TN in order to inform about the amount to be paid, as well as the possible responsibility for this. When the term for fulfilling the obligation expires, the tax authority has the right to bring a claim to court. Usually, the case goes to consideration six months later from the moment of delay in payment.

As a result, it is possible to recover from the property of an individual. It is carried out by transferring funds from bank or electronic accounts to the treasury, cash, property objects are being sold. Failure to pay TN may additionally result in the imposition of a fine, the amount of which depends on the form of the taxpayer's fault.

Malicious evasion of payment by an individual in case of failure to provide mandatory documentation or the indication of deliberately false information (for example, if it was revealed by a tax audit) entails an offensive criminal liability... As a punishment, the court imposes a fine that is much more significant than with administrative responsibility, as well as:

forced labor,
arrest,
real imprisonment, up to a year.

An act is recognized as a crime only in the event of major damage. It is defined as 10% or more of the amount of 600 thousand rubles for three financial years... Especially large damage - when a person does not pay at least 20% of 3 million rubles within 3 years, or the amount is more than 9 million. Liability is excluded if the person has paid in full the arrears, penalties, fines, and the crime is committed for the first time.

Thus, if residents do not pay the regional transport tax, then this can lead to serious liability. Also, every day the amount to be paid only increases.
Therefore, in time to throw off yourself tax burden and checking the absence of debt is much more profitable than paying a fine or interest later.

Consequences of non-payment for a legal entity

In a slightly different manner, the transport tax is levied from organizations and those equated to them in tax area individual entrepreneurs... It is not so often that it comes to legal proceedings after verification. Representatives of the Federal Tax Service are authorized to send a request to withdraw funds from the accounts of a legal entity after searching for them in case of malicious non-payment of tax. And only if it is impossible to do this, the case goes to court.

The organization, in the absence of quarterly advance payments during the audit, is assigned the following measures of tax liability or payment security:

penalty interest;
fine;
withholding of part of the income;
seizure of the property of the legal entity.

It is possible to receive arrears from legal entities within three years. Restoring the statute of limitations is possible only if there is a valid reason.

Large damage is the basis for criminal prosecution. Due to the impossibility of imposing punishment in relation to the organization as a whole, it is received by an individual responsible on the basis of job duties for timely payment of taxes.

The amount of interest and penalties for late payment of transport tax

Penalty interest is understood as the amount accrued to tax subjects if they do not pay tax or contribution in whole or in part. They cannot be appointed in relation to organizations if, by a decision of a court or tax authority, account transactions have been suspended (or property has been seized).

Tax legislation provides for the accrual of penalties for each day of delay. Their size is calculated as follows:

P = W x D x KS x 1/300

(Z - tax arrears, D - the number of days for which the payment is overdue; КС - key rate Central Bank).

Repayment is made by the taxpayer either independently or by subsequent collection by the Federal Tax Service.

Since a fine can also act as a sanction, its appointment is governed by Art. 122 of the Tax Code of the Russian Federation. They are accrued in the form of a certain percentage of the amount of debt under the TN. The amount of the fine in the absence of intent is 20%. These actions, committed with intent, entail a twofold increase in interest - the amount of the fine will increase to 40% of the amount due to the payment of the TN.

How to pay late transport tax

Search by TIN of overdue payments is possible in the taxpayer's personal account provided by the Federal Tax Service. After determining the amount of penalties, you should proceed to paying them:

in the department of the Federal Tax Service;
in the bank;
through electronic wallets;
through your personal account on the FTS portal.

It is better not to throw away the receipt until it arrives. new payment, in which there is no information about the debt.

For payment, you can also use the Sberbank Online system. The procedure lasts no more than 5-7 minutes. In your personal account, in the payments section, you must enter the details and the required amount.

The State Services Portal can also be used to pay for overdue TN. To do this, in the section "Authorities" enter "FTS", then select the line of free information. Further in the system, you can search for an overdue payment, which you will be able to pay immediately on the site.

The limitation period for violations in the field of tax legal relations is three years (part 1 of article 113 of the Tax Code of the Russian Federation).

The starting point for this period is:

the day the violation was committed;
or the next day after the end of the tax period.

The term ends at the moment when the court ruled to prosecute. For transport tax, the limitation period has its own characteristics.

Calculation of the statute of limitations for TN

This tax is subject to mandatory payment no later than December 1 of the year following the ended tax period (clause 1 of article 363 of the Tax Code of the Russian Federation). But the owner of the vehicle does not calculate the tax himself. For him, this must be done by the tax authority, which also indicates the amount of payment in the notification. The document must be prepared and sent no later than 30 days before the due date. And only on the basis of it the transport tax is paid.

The legislator has limited the period for which the tax authority has the right to send a notice of tax payment. This period is no more than three tax periods preceding the calendar year of sending the notification (clause 3 of article 363 of the Tax Code of the Russian Federation). For example, in 2017, the tax inspectorate may send a notice of payment of tax for 2016, 2015 and 2014.

The period during which the tax authority has the right to enforce debt collection

If the taxpayer, having received the notification, does not pay the tax by December 1, the inspectorate has the right to enforce collection.

If the owner of the vehicle has not received a notification, in order to avoid controversial situations The FTS recommends contacting the tax office in person. Indeed, for each day of delay, a penalty is charged (Article 75 of the Tax Code of the Russian Federation).

If the deadline for payment is violated, the tax inspectorate begins the collection procedure - it sends a claim for payment to an individual. Such a document must contain:

the amount of debt;
the amount of accrued penalties;
deadline for the fulfillment of the claim;
measures applied in case of non-fulfillment of the demand to collect the debt and ensure the fulfillment of the demand;
terms of tax payment.

It is allowed to send a notice of payment of tax no later than:

three months from the day when it became known about non-payment, if the amount of arrears is 500 rubles. and more;
one year from the day when the arrears were discovered, if it is less than 500 rubles. (Clause 1 of Art. 70 of the Tax Code of the Russian Federation).

It is necessary to repay the debt within 8 working days from the date of receipt of the request, unless another period is specified in it (clause 4 of article 69 of the Tax Code of the Russian Federation). If the debt is not repaid, the tax authorities have the right to go to court, where the latter can demand to collect tax at the expense of the taxpayer's property (clause 1 of article 48 of the Tax Code of the Russian Federation).

Tax inspectorate employees have the right to apply to the court:

within 6 months from the date of expiry of the period established for the fulfillment of the requirement - for a debt of more than 3000 rubles. (Clause 2, Article 48 of the Tax Code of the Russian Federation);

- after three years- for arrears less than 3000 rubles. But if in these three years the debt exceeds the indicated figure, the countdown of the 6-month period will begin from the date when the amount exceeds 3,000 rubles.

After all these periods have expired, tax authorities lose the right to collect the debt. Only the court can restore the missed term of collection and only for valid reasons (clause 2 of article 48 of the Tax Code of the Russian Federation).

Calculation of penalties for arrears on transport tax, the limitation period of which has expired

Good day! There is a debt on transport tax for the period 2010 - 2011. The amount of the debt up to the present moment is charged with penalties, i.e. the amount of the penalty already in the basics exceeds the amount of overdue debt (arrears). How legitimate is the accrual of penalties and how to recognize the penalties as null and void by “writing off” them?

Clarification of the client

Lawyers Answers (5)

How legitimate is the accrual of penalties and how to recognize the penalties as null and void by “writing off” them?

The tax limitation period is enshrined in clause 1 of Art. 113 of the Tax Code of the Russian Federation.

"A person cannot be held liable for committing a tax offense if 3 years have elapsed from the day it was committed or from the next day after the end of the tax period during which this offense was committed."

Accordingly, the claims are not legitimate.

Have a question for a lawyer?

Tax authorities themselves never write off tax arrears, even those with an expired collection period, and charge corresponding penalties.

As one of the options - you need to make a request about the presence of unpaid taxes in this case for transport. After receiving a response, send to tax statement on the write-off of amounts hopeless to be collected. Upon receipt of a refusal to appeal it in court.

Clarification of the client

Thank you, I'm interested in the interest debt, which is growing every day, how to stop the accrual = increase in interest? For a year, for example, the amount of the penalty has increased by more than 2 thousand and is growing every day. Is it so legitimate, given that the tax arrears on which the accrual is being made cannot be collected according to the statute of limitations?

Tax arrears can be collected from the taxpayer in judicial procedure... According to par. 4 p. 1 and para. 3 p. 2 art. 48 of the Tax Code of the Russian Federation, an application for the collection of tax is filed with the court if the amount to be collected exceeds 3 thousand rubles. or if the debt has not been repaid within three years. The deadline for filing an application is six months from the date of expiration of the deadline for fulfilling the claim for payment of tax, or six months from the date of the expiration of a three-year period in the event that the amount of arrears did not exceed 3 thousand rubles. (Clause 2, Article 48 of the Tax Code of the Russian Federation).

Clarification of the client

Considering that the tax arrears on which the accrual is being made cannot be collected according to the statute of limitations?

The tax authorities will charge interest until the arrears are written off. It is possible to stop the accrual only by writing off the arrears.

Tax Code of the Russian Federation Article 59. Recognition of arrears and arrears on penalties and fines hopeless for collection and their cancellation

1. Uncollectible arrears are recognized as arrears, arrears of fines and fines attributable to individual taxpayers, payers of fees, payers of insurance premiums and tax agents, payment and (or) collection of which turned out to be impossible in the following cases:

4) the adoption by the court of an act, in accordance with which the tax authority loses the opportunity collection of arrears, arrears in fines and fines in connection with the expiration of the established period for their collection, including the issuance by them of a ruling on refusal to restore the missed deadline for filing an application to the court for the collection of arrears, arrears in fines and fines;

There will be a judicial act - there will be a write-off. Prior to it, the tax authority has the right to calculate the arrears and, accordingly, charge penalties.

The IFTS does not automatically write off this tax debt, since, according to the legislation, it is possible only on the basis of judgment when the taxpayer contacts the IFTS.

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The limitation period for the collection of property tax from individuals

Good afternoon. An individual has a property tax debt to the budget for 2009 reporting year... From 01.11.2010 penalties are charged. question: for what period should an individual pay interest? considering that according to paragraph 4 of Art. 409 “The taxpayer pays tax [on property] for no more than three tax period preceding the calendar year of sending a tax notice "

Lawyers Answers (1)

The Tax Code of the Russian Federation does not establish a general limitation period for the collection of arrears, penalties and fines. There is a limitation period for enforcement. If this deadline is missed, then the tax authorities are not entitled to forcibly collect arrears, penalties, fines (Articles 45, 46, 47, 48 of the Tax Code of the Russian Federation).
But on your personal account, the debt will still be on your account, and penalties will continue to accrue. The tax authority has the right to exclude the debt from the RSB card only if it recognizes the debt as hopeless for collection in accordance with Art. 59 of the Tax Code of the Russian Federation. This is possible in the following cases (subparagraph 1 4.1, paragraph 1 of article 59 of the Tax Code of the Russian Federation):

2) declaring an individual entrepreneur bankrupt;

3) death of a taxpayer - an individual;

4) the existence of a judicial act, according to which the inspection is not entitled to collect this debt;

5) the bailiff-executor makes a decision to terminate
enforcement proceedings upon return of the executive document to the claimant

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The limitation period for the collection of penalties for taxes

During the liquidation of the individual entrepreneur, it turned out that since 2008, I have had an unpaid debt, on which penalties are regularly charged. Is there a statute of limitations for collecting penalties for taxes.

The overpayment of another tax from the same year was refused.

Lawyers Answers (9)

Andrey, good afternoon!

Do you mean the debt to the tax authorities or not?

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According to paragraph 3 of Art. 46 of the Tax Code of the Russian Federation The decision to collect is taken after the expiration of the period specified in the claim for payment of tax, but no later than two months after the expiration of the specified period. The decision on collection, made after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court to collect from the taxpayer ( tax agent) - an organization or an individual entrepreneur due to the payment of the amount of tax. The application can be filed with the court within six months after the expiration of the term for the fulfillment of the claim for the payment of tax. A missed deadline for filing an application for a good reason may be restored by the court.

The statute of limitations for the collection of tax arrears is not established in the law.

Apply the three-year limitation period provided for in Art. 196 of the Civil Code of the Russian Federation, it is impossible, since, according to paragraph 3 of Art. 2 of the Civil Code Russian Federation To property relations based on administrative or other power subordination of one party to the other, including to tax relations, civil law does not apply unless otherwise provided by law.

Unfortunately, nothing else is provided.

However, there are disputes about the collection of arrears from the moment of its identification:

The term for sending a claim for payment of arrears to the taxpayer;

The term for voluntary fulfillment of the requirement;

The term for the tax authorities to apply to the court to recover the arrears (6 months).

Total - 9 months from the date of identification of the arrears.

Arrears may be revealed as a result of a tax audit, or maybe as a result of other tax measures.

The decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 20.09.2011 No. 3147/11 states:

arrears are deemed to have been established:

From the next day after the expiration of the tax payment period, if before the expiration of this period the taxpayer has submitted to the inspectorate information on the accrued tax amount;

From the next day after delivery tax return to the inspectorate if the taxpayer filed reports later than the due date for payment.

In accordance with the above, you can determine whether the tax authority has missed the deadline for collecting arrears, as a result of which, on the basis of paragraphs. 4 p. 1 of Art. 59 of the Tax Code of the Russian Federation, arrears must be recognized as hopeless for collection

I will add to a colleague ... If the tax authorities sue you can file a petition to skip the statute of limitations.

Then I will add.

Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of July 30, 2013 provides the following explanation:

When interpreting subparagraph 4 of paragraph 1 of Article 59 of the Code, the courts must proceed from the fact that not only the tax authority, but also the taxpayer has the right to initiate the relevant legal proceedings, including by filing an application with the court for recognizing the amounts, the possibility of enforced recovery of which has been lost, as hopeless. collection and the obligation to pay them terminated. Such a statement is subject to state fee in relation to subparagraph 4 of paragraph 1 of article 333.21 of the Tax Code of the Russian Federation as another statement of a non-property nature and is subject to consideration according to the general rules of action, taking into account the provisions of Chapter 22 of the Arbitration Procedure Code of the Russian Federation.

In the absence of the aforementioned judicial act, including before its entry into force, the certificate issued by the tax authority must reflect the real state of the taxpayer's settlements for taxes, penalties, fines, taking into account those debts, the possibility of enforced collection of which has been lost.

Case from my practice: Arbitration court Republic of Bashkortostan came to the conclusion that there is a three-year limitation period for collecting tax arrears:

System analysis of procedural rules established by the Tax Code of the Russian Federation, allows us to conclude that there is a three-year limitation of the limitation period for the collection of tax arrears from legal entities position based The Constitutional Court Of the Russian Federation, expressed in the Decree of 04/27/2001. No. 7-P, and the main provisions of the Tax Code of the Russian Federation concerning the established statute of limitations tax audits and the application of tax liability (Articles 87, 88, 89, 113 of the Tax Code of the Russian Federation).

I also want to add: that if the statute of limitations for arrears has passed, then you can’t get a fine.

From the analysis of Art. 69 and Art. 75 of the Tax Code of the Russian Federation, it follows that, as a general rule, penalties are collected simultaneously with tax arrears, for the delay of which they are charged.
Penalty interest is a payment derived from the principal amount, therefore, it cannot be collected in the absence of grounds for collecting the tax amount on which it was charged.

Best regards, Angela Musina.

The Tax Code of the Russian Federation does not establish a limitation period for the collection of arrears, as well as debts for the corresponding penalties and fines. RF Tax Code set specific procedural deadlines, including for making decisions based on the results of consideration of materials of tax audits and additional measures tax control(Article 101 of the Code), sending a claim for the payment of tax (Article 70 of the Code), the fulfillment of a claim for payment of tax (Article 69 of the Code), for making a decision on the collection of tax (Articles 46-48 of the Code). Violation of these terms may serve as a basis for canceling the decision of the tax authority to collect arrears. But it should be noted that arbitrage practice on this issue contradictory.
Regarding the refund of the overpaid tax amount:
In the ruling of the Constitutional Court of the Russian Federation of June 21, 2001 N 173-O, it is indicated that the rule of Article 78 of the Code on the time period for a taxpayer to submit an application to the tax authority does not prevent, if the specified time limit is missed, to go to court with a claim for the return of the overpaid amount from the budget in a civil or arbitration proceedings, in which case the general rules for calculating the limitation period apply - from the day when the person learned or should have learned about the violation of his right (paragraph 1 of Article 200 of the Civil Code of the Russian Federation).
Thus, in case of missing the deadline for filing an application for the return of the amount of overpaid tax established by Article 78 of the Code, the taxpayer has the right to apply to the court with a claim for the return of the specified amount.

Best regards, Oleg S.

I have always liked the language of the courts: “ Based on system analysis subn. 8 p. 1 of Art. 23, Art. Art. 87, 88, 89 113 of the Tax Code of the Russian Federation and the universality of the legislator's will, expressed in the specified norms, the deadline for collecting tax arrears, respectively, the accrued penalties is also three years. "
This despite the fact that Article 113 of the Tax Code of the Russian Federation, firstly, establishes the limitation period bringing the guilty person to responsibility for committing a tax offense, and not the statute of limitations for the collection of arrears, and secondly, Article 113 of the Tax Code of the Russian Federation states that the calculation of the statute of limitations from the date of the commission of a tax offense is applied to all tax offenses, except for those provided for in Articles 120 and 122 of the Tax Code of the Russian Federation... Art. 122 of the Tax Code of the Russian Federation just speaks of non-payment or incomplete payment of tax (collection) amounts.
Thus, all from the same "system analysis" should have followed the conclusion that the 3-year limitation period does not apply to legal relations associated with non-payment or incomplete payment of tax (due) amounts as a result of understating tax base, other incorrect calculation of tax (collection) or other illegal actions (inaction).

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What is the limitation period for payment of transport tax?

Hello. In 2012, the notification for the transport tax was not received by mail, the tax was not paid. In December 2013 received tax claim for the payment of interest, with a receipt for the interest only. The penalty was paid - until December 2014 - silence and again the tax claim only with a receipt for the penalty. And so it continues until December 2016. Today I called the tax office, it turned out that the tax had not been paid in 2012, when asked to send me a receipt for the tax, they answered that they were not sending the receipts again. Question - what is the limitation period for payment of transport tax

Lawyers Answers (3)

Hello. There is a general limitation period of 3 years. There is an obligation to calculate the size of the TN IFTS and send a tax notification to the FL for payment last tax... The procedure for collecting tax is also established by the Tax Code of the Russian Federation, taking into account the general limitation period. In your case, the IFTS violates the requirements of the Tax Code of the Russian Federation and the rights of the taxpayer.

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Unfortunately, the previous speaker is fundamentally wrong.

Art. 2 of the Civil Code of the Russian Federation does not allow the application of civil legislation to tax legal relations.

Penalty interest is charged on all debt, in accordance with Art. 75 of the Tax Code of the Russian Federation.

The only way to get rid of the debt is to recognize it as hopeless in court, in accordance with Art. 59 of the Tax Code of the Russian Federation.

Well, or pay. The receipt can be received in person or through the taxpayer's personal account.

You can also recognize the accrual as unreasonable due to the failure to send a tax notice, but most likely the mail is to blame for its failure to deliver and the attempt will be doomed to failure.

The tax limitation period is enshrined in clause 1 of Art. 113 of the Tax Code of the Russian Federation. This provision states: “A person cannot be held liable for committing a tax offense if 3 years have elapsed since the day it was committed or from the next day after the end of the tax period during which this offense was committed. ". But this is generally the case. For the statute of limitations on transport tax for individuals. The Code makes an exception. Individuals do not calculate the transport tax on their own, but pay it on the basis of a notification received from the tax office (clause 3 of article 363 of the Tax Code of the Russian Federation). The tax authorities must send such a notification no later than 30 days before the due date (clause 2 of article 52 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation limits the period for sending a notification to the TN: it can be sent no more than 3 tax periods preceding the calendar year of its sending (clause 3 of Article 363 of the Tax Code of the Russian Federation). For example, in 2016, the inspectorate has the right to demand payment of tax only for 2015, 2014 and 2013. The taxpayer is not obliged to make payment for earlier periods. That is, in fact, the Tax Code of the Russian Federation establishes a 3-year limitation period for the transport tax of individuals. The inspectorate has the right to enforce collection if the taxpayer's obligation to pay tax has not been fulfilled on time. Moreover, in relation to transport tax, such an obligation arises for the latter not earlier than the date of receipt of the tax notification. This follows from paragraph 2 of Art. 44, paragraph 3 of Art. 363 of the Tax Code of the Russian Federation. If the deadline for payment is violated, the tax authorities begin the collection procedure. First, a claim is made to pay the TN. Moreover, the term for sending a claim depends on the amount owed. So, for arrears in the amount of 500 rubles. and more it is 3 months from the date of discovery of the fact of non-payment. If the arrears are less than 500 rubles, the claim must be sent to the taxpayer no later than 1 year from the date of its detection (clause 1 of article 70 of the Tax Code of the Russian Federation). 8 working days are allocated for the fulfillment of the requirement of the Tax Code of the Russian Federation, unless a longer period is specified in the requirement itself (clause 4 of Article 69 of the Tax Code of the Russian Federation). In case of non-fulfillment within the specified period, the tax authorities have the right to apply to the court with an application for the collection of tax at the expense of the taxpayer's property (clause 1 of article 48 of the Tax Code of the Russian Federation). The term for going to court is 6 months. However, the beginning of its course is "tied" to the amount of the recovered amount. So, for debt over 3000 rubles. it starts from the moment of the expiration of the period allotted for the fulfillment of the requirement (cl. 2 tbsp. 48 of the Tax Code of the Russian Federation). The tax authorities must monitor the smaller amount of arrears for 3 years. If during this period the amount of the taxpayer's debt on various claims exceeds the specified limit, the 6-month period will start from the date when the amount exceeded RUB 3,000. If it is not possible to accumulate so many debts in 3 years, the term will begin to be calculated at the end of these 3 years. When all these terms have expired, the controllers will lose the right to collect the debt. The court, of course, can restore the missed recovery period, but it can only do this for valid reasons (clause 2 of article 48 of the Tax Code of the Russian Federation).

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