What happens if taxes and fees are not paid on time? What happens if you do not pay transport tax? What happens if you don't pay taxes.
Before December 1, Russians must pay land and transport taxes, as well as property tax.
Since this day fell on Saturday this year, in accordance with the Tax Code, the deadline for payment is postponed to the first working day - December 3.
What happens if taxes are not paid on time
Penalty. If the accrued tax is not paid on time, it turns into a tax debt. A penalty is charged on this amount - it is calculated at the rate of 1/300 of the Central Bank rate for each day of delay.
clause 1 of Art. 75 NC
Fine. Also, the tax office can charge a fine - 20%. And if he proves that you did not pay or deliberately underestimated the tax, then 40% of the arrears will be charged.
clause 1 of Art. 113, art. 122 NC
Requirement. If the tax is not paid on time, the tax will send a claim. There will be indicated the amount of arrears, penalties and the period by which you need to pay off the debt.
Collection. If the tax is not paid even after the claim, the collection procedure will begin. The IRS will go to court for a court order. This is a simplified collection procedure, when you do not need to call the taxpayer and request documents from him. The judge single-handedly examines the tax application and issues a court order. It has the force of a writ of execution - for example, it can be taken to a bank or to bailiffs in order to write off money from your account.
clause 1 of Art. 48 NC
Sooner or later, the tax amount will still be collected. But if you don't pay it on time, the costs will increase.
Taxpayers do not always deliberately delay. Arrears may arise because the notification came to your personal account, and not by mail. Or the taxpayer hasn't figured out how to pay the tax.
With State services, this problem is easy to solve, even if you don’t understand anything about taxes, don’t know where to get the details and don’t want to waste time visiting the bank.
How to find out in advance about the accrued taxes
The tax office itself sends a notification with the accrued amounts to each taxpayer at least one month before the due date. If the tax amount is less than 100 rubles, the notification will come next year without penalties for delay.
Here's how to find out how much taxes you have been charged.
1. Follow the taxpayer's personal account on the FTS website
All information about charges and taxation objects is available in the personal account on the website nalog.ru. You can check and pay taxes without leaving your home. There you can correspond with the tax office and clarify data on objects - for example, if you have been charged a tax for a car that you sold a long time ago.
It is convenient to enter the personal account of the taxpayer through the State Services. This requires a verified account.
Important! If the identity confirmation code was received by mail, you can enter your personal account on the FTS website only using the login and password issued by the tax office. To do this, you need to come personally with a passport to any inspection, regardless of place of residence.
2. Check mailbox
Tax notices come by mail only if you do not have a personal account on the website of the Federal Tax Service. Then you will receive a letter with calculations for each object and printed receipts. If you do not pick up the notification letter, it is still considered to have been received after six days.
clause 2 of Art. 11.2 NC
Is it possible not to pay taxes and hope for an amnesty?
You cannot avoid paying taxes. The tax office will wait until you pay off the debt voluntarily, and then send a demand. If it is not paid, the debt will be collected forcibly: there are legal mechanisms for this. For example, the entire amount of debt with penalties and fines can be written off to your accounts by a court order. The bailiffs can prohibit the debtor from traveling abroad. Better not to bring this up.
You shouldn't count on amnesty either. It will only write off bad debts and not all taxes. For example, only the debt that was formed before 2015 will be forgiven for property taxes. Transport tax and property tax for individuals for 2015, 2016 and 2017 will have to be paid in any case. The amnesty does not apply to personal income tax when selling property.
Keep track of charges and pay taxes on time.
The purpose of paying transport tax by individuals and legal entities is to replenish most of the regional budget of the Russian Federation.
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
According to the law on transport tax, payment of the tax is a compulsory payment, with the exception of citizens who are entitled to benefits.
In the absence of payments for transport tax, taxpayers will face administrative and criminal liability.
As indicated in the tax legislation, if a person did not pay the tax or intentionally underestimated its amount, a fine of 20% of the tax amount that was not paid to the regional budget may be imposed for this act.
If there is intent in these acts, then the percentage of the fine doubles and reaches 40%.
When calculating a fine, the owner of the car can file a claim in court, indicating specific reasons why the person was unable to pay the tax on time.
As for the statute of limitations for transport tax, in this case it is general and is 3 years.
Only within three years, measures of responsibility can be brought against a person, respectively, if this period has already passed or has been missed, then the imposition of punishment by the tax inspectorate will be considered illegal.
It is worth noting that with regards to the period for collecting arrears, at the legislative level, according to the Letter of the Ministry of Finance of the Russian Federation dated January 14, 2013 No. 03-02-07 / 1-5, this issue has not been settled, but this is not entirely consistent with the norm of Art. 113 of the Tax Code of the Russian Federation.
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 to the internal authorities for studying the corpus delicti, namely:
In addition, as additional sanctions, accounts can be arrested, and a ban on traveling abroad and applying for a loan is imposed.
As a general rule, payment of transport tax must be made no later than October 1 of the year following the calendar period.
So, according to Part 2 of Art. 52 of the Tax Code of the Russian Federation, individuals can pay the payment on the basis of a notification received from the Federal Tax Service of the Russian Federation 30 days before the due date.
Responsibility of individuals
As for the procedure for calculating and paying transport tax, this issue is regulated by Chapter 28 of the Tax Code of the Russian Federation. Responsibility for tax evasion is specified in Chapter 8 of the Tax Code of the Russian Federation.
The deadline for payment of transport tax for individuals is established in Chapter 28 of the Tax Code of the Russian Federation. The payment must be made no later than October 1, which follows the past tax period.
In this situation, if an individual has not made a payment for transport tax, administrative or criminal liability occurs (Article 199 of the Criminal Code of the Russian Federation).
The collection of the resulting debt from individuals is carried out in accordance with Art. 48 of the Tax Code of the Russian Federation.
In the absence of timely payment, the tax inspectorate has the right to:
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.
- lack of 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.
- 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.
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 to the court of the Federal Tax Service of the Russian Federation, it is worth remembering that all costs incurred by the 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.
Vehicle sales tax for individuals is described here.
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. The deadline for payment of transport tax for legal entities is 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 the 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 an 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.
In order to file a claim in court by the tax service, the following circumstances must occur:
The following sanctions may be imposed on a legal entity in the absence of advance payments:
The limitation period is three years. 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 payment.
Is it possible not to pay transport tax for the deceased upon inheritance
So, the citizen received an inheritance, and with it tax debts. Is it possible not to pay transport tax in this case?
As a general rule, the person who has 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 statement of claim can be filed with the court for committing a 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 valid reasons are established 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 terms for the recovery of the fine are established in Art. 115 of the Tax Code of the Russian Federation. 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 interest is charged in case of non-payment of taxes or in case of late payment of transport tax (Article 75 of the Tax Code of the Russian Federation).
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 overdue days 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 to be paid, 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 (Article 122 of the Tax Code of the Russian Federation). 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 to the bailiff. In other words, enforcement proceedings are opened on the issue of debt in order to repay 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, the law provides only three years for the tax authorities to go to court for debt collection.
As shown in the example, when the penalty and fine are paid, the total debt will almost triple, so we advise you to pay transport tax on time within the timeframe established by law.
Where to pay transport tax to an individual in 2018, read on the page.
Is it possible to pay transport tax without a receipt, see the information on the link.
Video: What happens if transport tax is not paid on time
What happens if you do not pay transport tax
Very often I am asked a question about transport taxes, the most popular - what will happen if you do not pay it? And citizens do not always want to deceive the state, it is just that someone's car is idle, he does not use it (it happens for several years), but you have to pay tax! So such questions arise. People just want not to pay for what they do not use, in my opinion, a fair desire ...
Of course, we have heard many times (at meetings in the Duma) that it is necessary to abolish the transport tax in the form that it is now, and to invest it in the cost of gasoline. And I think that this is very correct, if you refuel - you pay, if you don't refuel - you don't pay (clean before the state). After all, this would really reassure many citizens.
Here is a small letter from my reader:
« Sergei we have a big problem, the thing is that my father died, he left a powerful car (INFINITI), she has a lot of horsepower (280), we do not use the car yet (although I am now studying for driving license), it has been in the garage for the second year. Recently they sent us a tax not to her, I'm just shocked by the price. But we do not use it, is it possible to somehow prove this to the tax authorities and not pay the transport tax? Thanks in advance Alena.»
Well, what should I say to her? What do you think? Although in her case, it may not be so sad, if she proves that the car was not used - in this case it will be possible not to pay (read below). Eh guys in the government, please solve the issue of taxes on cars? This has long since been abandoned in Europe.
Okay, now on the topic.
Do I still need to pay?
I want to warn you right away - you will have to pay everything, we do not have an exemption article in the law for not using transport. That is, you drive or your car costs the whole year (not working properly after an accident), you still have to pay!
According to Article 357 of the "Tax Code" - they make it clear that the owners of vehicles on which the car is registered must pay.
Moreover, article 362 of the Tax Code (clause 1) states that you must pay taxes yourself. But the data for your vehicles is served from the traffic police departments where your car is assigned.
So, by law, we must all pay!
How should you be notified?
According to the law, in paragraph 3, article 363, it is clearly stated - you must be served a tax notice of tax payable no later than November 1 of the tax period. You are an individual (with legal entities everything is different).
Therefore, if you are not served such a notice, then you do not need to pay tax. Described in detail in the letter of the Ministry of Finance of the Russian Federation dated August 27, 2009 No. 03-05-04 / 140.
If you have not received it, then you can not pay?
There were, and I think there are, many different prerequisites for such litigation, and often you really should not pay - unless you were notified and the payment information was not sent to you. A simple example, the decision of the Tambov court of July 6, 2012, case No. 33 - 2073.
It is important - the tax office must track all your movements, including vehicles - SAMA! Article - 83, paragraph 1.
If you receive "messengers" or registered letters to your old address, but you are not there, you do not live there! Then you cannot be punished in any way, article 83, paragraph 5. Thus, you can not pay tax! It's not your fault!
In general, the notice must be delivered to you personally by the tax inspector, against signature, or:
Sent via registered mail, it is considered received after 6 days.
Transmitted in electronic form, by other forms of communication. Article 52, paragraph 4
If you have not paid the tax and you are sued, then the tax inspectors will need to prove that you have received:
There should be your personal signature.
List in the register of registered letters, usually when presented to you through the postman.
Then you can prove that if there are no such paintings, then nothing can be done with you. After all, you might not really receive notifications.
What is the maximum period for collecting payment?
According to the law (Art. 363, paragraph 3), the taxpayer can be charged for the last three tax periods. That is, if translated into simple language - for the last three years.
What if the machine has not been used (repair) or other circumstances
The most interesting point is if your car is being repaired or not in use (as in our case) and you can prove it. For example, our heroine may say that she has no rights, and no one is included in the insurance. The car is parked in the garage and is not being used. Then it is clear that there is no destructive impact on the roads and the tax may not be levied (resolution of the Federal Antimonopoly Service of the Moscow District of 24.06.2009 No. KA-A40 / 4219-09).
How can they charge you?
If, nevertheless, if it is proved that you were handed a notice of payment, then you were obliged to pay.
Also, no later than three months you would have to be re-notified of the payment in accordance with Art. 70 of the Tax Code of the Russian Federation.
The re-claim must be paid within 10 days from the date you receive the notice in your hands.
If you still refused to pay, then the judicial authorities can collect it from you forcibly! That is, through bailiffs - simply by arresting your property, by the way, they can arrest a car.
Small but useful video.
So you can't play with the state! You have to pay - and not look for loopholes.
Probably, that's all for me, I think I have opened this question in detail! Read our AUTOBLOG, subscribe to updates.
Car tax not paid
Get qualified help right now! Our lawyers will advise you on any issues out of turn.
What happens if you do not pay transport tax
To calculate the penalty, use the following formula:
Penalty = NS x PS x 1/300 x D
- НС - the amount of untimely paid tax;
- PS - interest rate of the central bank;
- D - the number of days of delay.
Yes, there is 20% of the amount owed or 40% if you did not pay tax on purpose.
- after failure to pay within 3 months, a notification is sent to the debtor;
- within 8 days the debtor is obliged to pay off the debt;
- if the funds have not been received, the tax authority submits a lawsuit within six months from the moment of delay;
- consideration of the application in court and the direction of the court decision to the bailiffs, who will be engaged in the compulsory collection of the debtor's property.
- Funds in bank accounts, as well as electronic funds;
- Cash;
- Property transferred under a contract into the possession of other persons, without the right to own it upon termination of such contracts;
- Other property - in addition to what is intended for the daily use of an individual and his family members.
If the tax office did not manage to submit an application to the court within 6 months, then it will not be able to collect the debt from you. If she managed to get a court decision, then the FSSP will deal with the collection, and the tax will be paid forcibly at the expense of your property.
Shall be punished with a fine in the amount of 200,000 to 500,000 rubles. or in the amount of the wages or other income of the convicted person for a period from eighteen months to 3 years, or forced labor for up to 3 years, or imprisonment for the same period.
Shall be punished with a fine in the amount of 200,000 - 500,000 or in the amount of the salary or other income of the convicted person for a period of one to 3 years, or forced labor for up to 5 years with the deprivation of the right to hold certain positions or engage in certain activities for up to 3 years. years or without, or imprisonment for up to 6 years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.
Payment of the transport tax is nothing more than a replenishment of the regional budget of the Russian Federation. And everyone has long been accustomed to the fact that once a year you have to pay for a car. However, tax rates in the regions change so often that the number of people who knowingly do not pay transport tax does not decrease. Today we will talk about what will happen for non-payment of transport tax in 2018 and whether there is a statute of limitations with regard to TN.
The car tax must be paid by December 1 of that year following the expired tax period. That is, in 2017 we pay for 2016, and in 2018 we pay for 2017.
Paragraph 3 of Part 1 of Article 363 of the Tax Code of the Russian Federation:
The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
One of the consequences of late payment, which will be assigned in the first place, is the default interest. She is appointed for each calendar day of delay.
НС - the amount of untimely paid tax;
PS - interest rate of the central bank;
D - the number of days of delay. It is calculated from the date of maturity and up to and including the date of repayment;
Since 2016, the refinancing interest rate is equal to the key rate of the Bank of Russia. As of September 18, 2017, it is 8.5% per annum. You can find it out on the official website of the Central Bank.
The interest rate of penalties is established by the tax code of the Russian Federation and is 1/300.
Part 4 of Article 75 of the Tax Code of the Russian Federation:
The penalty for each day of delay is determined as a percentage of the unpaid tax or fee.
The interest rate of interest is taken to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time. (as amended by Federal Law of 09.07.1999 N 154-FZ)
Let's together calculate the late payment of the transport tax using the formula.
Suppose you are 3 months (90 days) late in payment, and the tax amount is RUB 5,000. In this case, the amount of the penalty will be:
RUB 5,000 x 8.5% x 1/300 x 90 days = 127.5 rubles.
Important: To avoid the accrual of penalties for the days that were required to transfer your payment on debt to tax, first pay the entire amount of tax, wait for the payment to be received by the Federal Tax Service, and only then pay off the penalties.
In addition to the penalty, the car owner, who has not paid the TN in full and on time, faces a fine of 20% of the amount owed.
Part 1 of Article 122 of the Tax Code of the Russian Federation:
Failure to pay or incomplete payment of tax amounts (fees, insurance premiums) as a result of understating the tax base (the base for calculating insurance premiums), other incorrect calculation of tax (fees, insurance premiums) or other illegal actions (inaction), if such an act does not contain signs of tax offenses provided for in Articles 129.3 and 129.5 of this Code, shall entail the recovery of a fine in the amount of 20 percent of the unpaid amount of tax (due, insurance premiums).
The amount of the fine can reach 40% of the unpaid amount if the tax authorities decide that you did not pay tax on purpose.
Part 3 of Article 122 of the Tax Code of the Russian Federation
The acts provided for in paragraph 1 of this article, committed intentionally, entail the recovery of a fine in the amount of 40 percent of the unpaid amount of tax (due, insurance premiums).
Please note: If you bought a car and did not receive a tax notification for this car next year, you are required by law to provide a copy of the STS to the tax office at your place of residence by December 31st. Otherwise, you will be fined as well.
In case of partial or complete non-payment of tax, the required amount will be collected from the individual through the court.
Part 2 of Article 45 of the Tax Code of the Russian Federation:
Unless otherwise provided by clause 2.1 of this article, in the event of non-payment or incomplete payment of tax within the prescribed period, the tax is collected in the manner prescribed by this Code. (as amended by Federal Law of 08.06.2015 N 150-FZ)
Collecting tax from an organization or an individual entrepreneur is carried out in the manner prescribed by Articles 46 and 47 of this Code. The collection of tax from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Article 48 of this Code.
Let's consider the procedure for collecting TN in accordance with Art. 48 of the Tax Code of the Russian Federation.
Having found the debtor, within 3 months or within a year (for debts less than 500 rubles), the Federal Tax Service is obliged to send him a demand for payment of the debt. The claim will state the full amount owed, including interest and related late payment penalties. 8 days are given to pay the debt.
If the debtor ignored the demand and did not transfer funds to the tax office within this period, then within six months from the delay, the tax office will sue for non-payment of the TN in order to collect the debt at the expense of the car owner's property.
Please note: The tax authority has the right to claim debt collection through the court only if the total amount of debt for fines, taxes and penalties has exceeded 3000 rubles. Demand through the court the payment of debts in the amount of less than 3000 rubles. is possible only after 3 years after the delay in payment.
The court considers the application for debt collection without the presence of the parties and makes a judgment. The court decision is passed on to the bailiffs, who will be engaged in compulsory collection of the debt at the expense of the defaulter's property.
In case of tax debts, the collection is applied to the debtor's property in the following order:
Funds in bank accounts, as well as electronic funds;
Cash;
Property that has been transferred under an agreement into the possession of other persons, without the right to own it upon termination of such agreements;
Other property - in addition to what is intended for everyday use by an individual and members of his family (items of ordinary household furnishings and household items, personal items (clothes, shoes, etc.), with the exception of jewelry and other luxury items);
In the event of a seizure of property that is not cash, the debt will be considered settled after the sale of this property and the transfer of the proceeds to the treasury.
Article 48 of the Tax Code of the Russian Federation:
1. In the event of non-fulfillment by a taxpayer (payer of fees) - an individual who is not an individual entrepreneur (hereinafter in this article - an individual), within a specified period of time, the obligation to pay tax, fees, penalties, fines, the tax authority (customs authority) that sent the request on the payment of tax, due, penalties, fines (the tax authority at the place of residence of an individual in the event that this person is removed from the register with the tax authority that sent a claim for payment of tax, due, penalties, fines), has the right to apply to the court with an application for the collection of tax , collection, penalties, fines at the expense of property, including funds in bank accounts, electronic funds, transfers of which are carried out using personalized electronic means of payment, and cash funds of this individual within the amount specified in the requirement on payment of taxes, fees, penalties, fines, taking into account the specifics established by this article. (as amended by Federal Laws of 27.06.2011 N 162-FZ, of 23.07.2013 N 248-FZ)
An application for the collection of tax, due, penalties, fines at the expense of the property of an individual (hereinafter in this article - an application for collection) is submitted in relation to all claims for the payment of tax, due, penalties, fines for which the deadline has expired and which have not been fulfilled by this by an individual on the date the tax authority (customs authority) submits an application for collection to the court.
The specified application for collection is submitted by the tax authority (customs authority) to the court if the total amount of tax, due, penalties, fines to be collected from an individual exceeds 3,000 rubles, except for the case provided for by paragraph three of paragraph 2 of this article. (as amended by Federal Law of 04.03.2013 N 20-FZ)
A copy of the application for collection, no later than the day of its submission to the court, is sent by the tax authority (customs authority) to an individual from whom taxes, fees, penalties, fines are collected.
2. An application for collection shall be filed with a court of general jurisdiction by a tax authority (customs authority) within six months from the date of expiration of the deadline for fulfilling the requirement to pay tax, due, penalties, fines, unless otherwise provided by this clause.
If, within three years from the date of expiration of the term for the fulfillment of the earliest claim for payment of tax, due, penalties, fines taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, penalties, fines to be collected from an individual, such amount taxes, fees, penalties, fines exceeded 3,000 rubles, the tax authority (customs authority) applies to the court with an application for collection within six months from the date when the specified amount exceeded 3,000 rubles. (as amended by Federal Law of 04.03.2013 N 20-FZ)
If, within three years from the date of expiration of the term for the fulfillment of the earliest claim for payment of tax, due, penalties, fines taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, penalties, fines to be collected from an individual, such amount taxes, fees, penalties, fines did not exceed 3,000 rubles, the tax authority (customs authority) applies to the court with an application for collection within six months from the date of expiry of the specified three-year period. (as amended by Federal Law of 04.03.2013 N 20-FZ)
The deadline for filing an application for recovery, missed for a good reason, may be restored by the court.
3. Consideration of cases on the collection of taxes, fees, penalties, fines at the expense of the property of an individual is carried out in accordance with the legislation on administrative proceedings. (as amended by Federal Law of 08.03.2015 N 23-FZ)
A claim to collect taxes, fees, penalties, fines at the expense of the property of an individual may be filed by the tax authority (customs authority) in the course of action proceedings no later than six months from the date of the court's decision to cancel the court order.
The application for collection may be accompanied by a petition of the tax authority (customs authority) for the seizure of the defendant's property in order to secure the claim.
4. The collection of taxes, fees, penalties, fines at the expense of the property of an individual on the basis of a judicial act that has entered into legal force is carried out in accordance with the Federal Law "On Enforcement Proceedings", taking into account the specifics provided for in this article.
5. Collection of taxes, fees, penalties, fines at the expense of the property of an individual is carried out sequentially in relation to:
1) funds in bank accounts and electronic funds, transfers of which are carried out using personalized electronic means of payment; (as amended by Federal Law of 27.06.2011 N 162-FZ)
2) cash;
3) property transferred under an agreement to the possession, use or disposal of other persons without transferring to them the right of ownership to this property, if in order to ensure the fulfillment of the obligation to pay tax, due, penalties, fines, such agreements are terminated or invalidated in the prescribed manner;
4) other property, except for those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation.
6. In the event of collection of taxes, fees, penalties, fines at the expense of an individual's property that is not cash, the obligation to pay tax, fees, penalties, fines is considered fulfilled from the moment such property is sold and the debt is repaid at the expense of the proceeds. From the date of the seizure of the said property and until the day the proceeds are transferred to the budgetary system of the Russian Federation, penalties for late transfer of taxes and fees are not charged.
7. Officials of tax authorities (customs authorities) are not entitled to acquire property of an individual sold in the order of execution of judicial acts on the collection of taxes, fees, penalties, fines at the expense of the property of an individual.
As you can see, liability for non-payment of car tax is quite serious, but it only applies if the taxpayer ignores all requirements for payment of fines, fees and penalties.
The Tax Code of the Russian Federation states that car owners can pay TN only for 3 tax periods, that is, for 3 years. For this reason, only charges for 2015, 2016 and 2017 can be indicated in the tax notice in 2018. That is, if in 2014 you also had some debts, this year you will no longer have to pay them.
Clause 3 of Article 363 of the Tax Code of the Russian Federation:
"The taxpayers referred to in the first paragraph of this clause shall pay tax for no more than three tax periods preceding the calendar year of sending the tax notification specified in the second paragraph of this clause."
Since the tax office has the right to go to court to collect funds, what will happen in three years if you do not pay transport tax depends on the amount of debt that you have accumulated during this time.
As we have already said, the FTS applies for a court order to collect a debt at the expense of property in court. To do this, she is also required to comply with certain deadlines. The deadline for submitting an application is six months from the day:
when 8 days have expired after the receipt of the demand for payment of the debt, if the size of the TN was more than 3000 rubles;
when the amount of debt on TN, penalties and imposed fines exceeded 3000 rubles.
when 3 years and 8 days have elapsed since the receipt of the demand for payment of the debt, if the amount of the debt has not exceeded 3000 rubles within 3 years.
If you find tax arrears, you should not hope that the tax office will forget about you and will not submit an application to the court on time. Even if this happens, according to paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, the court may accept the application even later than the established deadline, if the FTS provides a valid reason.
If the taxpayer is nat. the person or individual entrepreneur concealed from the tax authorities the presence of vehicles registered for him, and the car tax debt for 3 years exceeded 900 thousand rubles. (large size) or 4.5 million rubles. (especially large amount), then the fine is collected on the basis of Article 198 of the Criminal Code of the Russian Federation.
Article 198 of the Criminal Code of the Russian Federation:
1. Evasion of an individual from paying taxes and fees and (or) an individual who is a payer of insurance premiums from paying insurance premiums by failing to submit a tax declaration (calculation) or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, either by including deliberately false information in a tax declaration (calculation) or such documents, committed on a large scale, -
shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by compulsory labor for a term of up to one year, or by arrest for a term of up to six months, or by imprisonment for term up to one year.
2. The same act committed on an especially large scale -
shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period from eighteen months to three years, or compulsory labor for a term of up to three years, or imprisonment for the same term.
(as amended by Federal Law of 07.12.2011 N 420-FZ)
Notes. 1. An individual who is a payer of insurance premiums in this article means individual entrepreneurs and individuals who are not individual entrepreneurs who make payments and other remuneration to individuals and are obliged to pay insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees.
3. A large amount in this article is recognized as the amount of taxes, fees, insurance premiums, amounting to more than nine hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 10 percent of the amount of taxes payable, fees, insurance premiums in aggregate, or exceeding two million seven hundred thousand rubles, and in an especially large amount - an amount amounting to more than four million five hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 20 percent of the sums of taxes, fees, insurance premiums payable in aggregate, or exceeding thirteen million five hundred thousand rubles.
4. A person who has committed a crime under this article for the first time shall be released from criminal liability if he has paid in full the amount of arrears and corresponding penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
That is, if you have not received a tax notification for a car that you registered last year by November 1, you must independently contact the Federal Tax Service and submit information on the acquisition of property by the end of the year. Since for hiding this fact, you may face not only a large fine, but also imprisonment, unless, of course, you fully pay all your debt.
And what will happen if the organization has evaded paying the car tax?
For the accumulated debt in the amount of 5 million rubles. (large size) or 15 million rubles. (extra large size) per legal entity the person will also be subject to a heavy fine or imprisonment, depending on the severity of the crime.
Article 199 of the Criminal Code of the Russian Federation:
1. Evasion of taxes, fees payable by the organization, and (or) insurance premiums payable by the organization - payer of insurance premiums, by failure to submit a tax declaration (calculation) or other documents, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, either by including deliberately false information in the tax return (calculation) or such documents, committed on a large scale, -
(as amended by Federal Law of 29.07.2017 N 250-FZ)
shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or compulsory labor for a term of up to two years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or arrest for up to six months, or imprisonment for up to two years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years.
(as amended by Federal Laws dated 07.03.2011 N 26-FZ, dated 07.12.2011 N 420-FZ)
2. The same act committed:
a) by a group of persons by prior conspiracy;
b) on an especially large scale, -
shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or imprisonment for up to six years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years.
Notes. 1. A large amount in this article is recognized as the amount of taxes, fees, insurance premiums, amounting to more than five million rubles for a period within three financial years in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 25 percent of the amount of taxes payable, fees, insurance premiums in aggregate, or exceeding fifteen million rubles, and in a particularly large amount - an amount amounting to more than fifteen million rubles for a period within three financial years in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the subject payment of taxes, fees, insurance premiums in aggregate, or exceeding forty-five million rubles.
3. A person who has committed a crime under this article for the first time shall be released from criminal liability if this person or organization, evasion of taxes, dues, insurance contributions of which is imputed to this person, fully paid the amount of arrears and corresponding penalties, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation.
(notes as amended by Federal Law of July 29, 2017 N 250-FZ)
Thus, in order not to be arrested, inform about the presence of all cars registered for you and regularly pay the transport tax. If you are not sure if the TN is affordable for you, buy yourself another car.
Here, perhaps, is all the information about fines and consequences for late payment of transport tax. Remember that before looking for any workarounds, you should study the legal part of the issue. Perhaps this is what will prevent you from committing a crime.
Expenses are growing uncontrollably today, which, unfortunately, is often not the case with income. In addition, the profits of citizens and their property are subject to a large number of taxes. Therefore, at times there may be a temptation not to pay the required amount under any article. This often applies to car owners. After all, they, as a rule, have already a large number of necessary expenses associated with the maintenance of their car, so they are also required to pay transport tax on a regular basis. Some people cannot allocate such an amount from the family budget. Many people ask the question: "What will happen if you do not pay transport tax for 7 years or more?" As part of our article, we will try to explain what the essence of this payment is and what the threat of an attempt to avoid payment under this obligation is.
Responsibility for non-payment
Many motorists are interested in the question of what will happen if the transport tax is not paid. And in general, what are the funds that were received after its payment are subsequently spent on? According to legislation, these financial assets are used to develop road infrastructure, build new roads and regularly repair existing ones. Control over how exactly the funds received from taxpayers are ultimately allocated is carried out by local governments. However, a certain responsibility lies with the tax service, which is responsible for the regular flow of money. The legislation of the Russian Federation considers this tax as a mandatory payment.
What happens if you do not pay transport tax? Such a motorist will be counted among the offenders, because even incomplete or simply untimely payment can entail administrative or criminal liability.
What is taxable?
Which vehicle owners fall into the group of persons obliged to pay the tax in question? This applies to the following objects: motorcycles, trucks, buses, snowmobiles, cars, buses, air transport.
Who Should Pay?
To answer this question, you need to understand well the principles on which the tax in question is charged. And money is charged directly on the fact of owning a specific car, and not on the fact of operating the vehicle. What does this mean? In other words, regardless of whether you personally or someone else drive your car, whether it is standing in the garage without moving or constantly being used for its intended purpose, if you are the owner of a car, then it is your responsibility to pay transport tax. These are the requirements of today's legislation.
And if you do not pay the transport tax, what will happen? We will consider the answer to this question later in this article.
Basis for payment of tax
What happens if you do not pay transport tax? Some, unwilling to either deposit money or break the law, try to find legitimate ways to avoid costs. To do this, such car owners seek to figure out what is the basis for paying the tax. In this case, it is a personal tax notice. As a rule, the relevant services should send this kind of documents at least one month before the set deadline for payment. What if you haven't received any notifications? If you do not pay transport tax, what will happen in this case? Liability from the car owner is still not removed. The purpose of sending a notice is to notify the taxpayer of the required amount in advance so that he can appeal it if necessary. However, this document may be delayed or may not arrive at all. That is why there is the following recommendation: check the updated information on the FTS website yourself, and from there, print a receipt, according to which you can pay the tax.
Consequences for individuals
What happens if you don't pay transport tax at all? What are the consequences for individuals? The main one is the accrual of interest, which occurs already from the very first day of delay. The mechanism for its calculation is built in such a way that the amount that you will have to pay in the end will very soon significantly exceed the initially accrued tax.
The second type of sanction is fines. So, if the car owner is in arrears in payments, he will have to pay an additional fine, which will be 20% of the debt. However, there is another scenario for the development of events. If the competent authorities are able to prove that the motorist deliberately did not pay the required amount or deliberately reduced it, then the amount of the fine will increase to 40%.
After that, the debtor will have another six months in order to pay off his debt. If he does not do this, then the tax service has the right to apply even more stringent measures to induce the taxpayer to make the payment. For example, the bank accounts of the car owner and any of his property can be arrested and subsequently seized. Also, in agreement with certain services, the tax office can regularly withdraw the funds necessary to pay off the debt from the salary of an individual. He may also be prohibited from leaving the territory of the Russian Federation until such time as he has paid off all his obligations.
Who is exempt from payment
Some groups of persons have the right not to pay the tax in question. If the car owner falls into one of the following categories, the requirement to pay transport tax does not apply to him:
- persons who were previously prisoners of fascist camps;
- those who were in the radiation zone of the Chernobyl nuclear power plant and have official documentary evidence of this;
- pensioners;
- persons whose vehicle is officially listed in the theft (subject to the provision of an appropriate official certificate from the police to the tax service);
- people who, as officially recognized, have any special services to the Fatherland (this category, as a rule, includes the holders of the Order of Glory, WWII veterans, heroes of the Russian Federation, heroes of the Soviet Union);
- guardian of a disabled child;
- disabled people who have the first or second group of disability;
- car owners whose vehicle is equipped with a motor with a power of less than 70 horsepower;
- employees of defense industry enterprises who were previously employed at various military facilities, especially during periods of nuclear weapons testing;
- persons who are officially participants in any hostilities;
- a parent whose family, in accordance with regional legislation, is recognized as having many children.
What will happen if you do not pay transport tax for 2 years or more, but do not belong to any of the above categories of citizens? The sanctions described in the article will be applied to such a car owner.
And if the car is inherited?
Sometimes a vehicle that is taxed was not purchased directly by the current owner. For example, a car could be inherited. So, what happens to the new owner if you don't pay transport tax? As stated by the current legislation, any vehicle that has been inherited is considered property from the time it was registered with the relevant authorities in a specific name. Once all the formalities have been met, the new owner is expected to pay all established costs. And if you do not pay transport tax, what will happen? Such a car owner will be subject to the same sanctions as anyone else in a similar situation.
Consequences for legal entities
It is important to know that the requirements for legal entities in this regard are much more stringent than for individuals. So, for example, they have to pay transport tax much earlier, namely: already before February 5 of the year that follows the reporting year. Moreover, legal entities are forced to regularly make certain advance payments, in contrast to individuals, for whom a full one-time payment is sufficient.
If you do not pay transport tax, what will happen? In three years, as in the case of individuals, the statute of limitations will expire. However, up to this point, many sanctions will be applied to a legal entity. For example, penalties and related fines will be charged. A specific deadline for the final payment of all obligations has been determined - six months. If this does not happen, the tax service receives the legal right to go to court in order to recover the required amount from the debtor. The basis for such a claim becomes just one order of the head of the Federal Tax Service of the Russian Federation. Within six days from the moment the FTS begins to move on the case, the debtor will receive a corresponding notification. What court decision can be taken in a similar case? The property of such a legal entity may be seized. If the organization deliberately indicated false information in its declaration, then administrative or even criminal liability may arise.
Collection
The tax service was given the broadest authority by the current legislation of the Russian Federation in relation to the collection of the tax in question from debtors. In addition to what has already been discussed earlier in this article, today it is envisaged to conduct tax audits, as well as the direct transfer of all data available about the defaulter from the said department to the Ministry of Internal Affairs. However, not every debtor should be afraid of this. As a rule, this happens in cases where there is reason to suspect that the defaulter is hiding or laundering income.
Now you have complete information as to what will happen if you do not pay transport tax.
Statute of limitations
Like other payments of a similar format, this tax has a certain limitation period. In our case, it is three years. If during the specified period of time no measures of liability were applied to the debtor, then subsequently any attempts to collect will be considered illegal by the current legislation of the Russian Federation. This means that the most desperate defaulters may be pleased with the answer to the question: "What will happen if you do not pay the transport tax for 3 years?" After all, after this period of time, no claims can be brought against the debtor.
Output
So, paying transport tax is a mandatory requirement for all vehicle owners. An attempt to avoid settlement of obligations may amount to an administrative or even criminal offense, depending on the accompanying circumstances. It would be reasonable to regularly pay transport tax, obeying the requirements of the current legislation of the Russian Federation. This will save car owners from numerous problems.
Taxes are significant payments for every person or company. They must be paid for transport, real estate, income and other property. For individuals, the calculation of the correct amount of deductions is carried out by employees of the Federal Tax Service, after which citizens receive only a notification of the deadline for payment and a receipt for payment.
People often have low incomes or other reasons why they cannot allocate funds for these purposes. In this case, the question arises - what will happen if you do not pay taxes? It is important for the state that each person takes a responsible approach to their duties, therefore, in the absence of payments, really tough penalties are applied.
What tax penalties are envisaged?
What happens if you don't pay taxes? The most significant point is that significant penalties are charged. They depend on the size of the payment and the number of days during which funds are not deposited, and these days are called late.
According to general rules, for each such day, a penalty is charged, calculated in a certain percentage of the amount that was not transferred by the taxpayer. It depends on the refinancing rate, therefore it is usually equal to 1/300 of the unpaid tax under Art. 75 NK.
Additionally, the provisions of Art. 122 of the Tax Code, which states that if funds are not paid in full or in part in the form of tax, since the tax base was deliberately underestimated by the taxpayer, then all these actions lead to the accrual of fines. If the tax was calculated incorrectly or no action was taken by citizens to change the indicators on the receipt, then the penalty varies from 20 to 40%. The exact amount depends on whether such actions will be deemed deliberate or accidental.
When does the FTS go to court?
What happens if you don't pay taxes for a long time? Since 2015, with the accumulation of significant debt, as well as in the absence of transfers to the budget for a long period of time, government bodies have the opportunity to apply to the court for enforcement. For this, the standard procedure applies:
- employees of the Federal Tax Service submit a corresponding application to the court, on the basis of which debts must be collected from the citizen;
- such an application is submitted within 6 months after the date on which the taxpayer had to pay tax has come;
- going to court is allowed only if there is a debt, the amount of which exceeds 3 thousand rubles;
- upon satisfaction of the claim, enforcement proceedings commence;
- on the basis of a writ of execution, bailiffs begin to act.
Bailiffs have different capabilities to influence debtors. What will happen if you do not pay taxes, and at the same time the FTS went to court? In such a situation, bailiffs can arrest accounts, prohibit leaving the territory of the Russian Federation, and in extreme cases even arrest and confiscate valuable property, which is then sold at auction. The amount received from this is sent to pay off the debt, and the remaining funds are transferred to the citizen.
Limitation period
In such cases, the statute of limitations is standardly 3 years. If during this period of time the FTS does not apply to the court to enforce the collection of funds, then the debtor may no longer worry that funds may be collected from him in any way.
How do you plan to tighten the conditions?
The Federal Tax Service plans to introduce other tough measures to improve the efficiency of collecting funds from people who do not want to transfer taxes to the budget. For this, special guidelines have been developed. They indicate activities that increase the amount of funds transferred to the budget:
- Immediately after the amount of the debt exceeds 3 thousand rubles, an application is sent to the court for the enforced collection of money.
- If the debt is more than 10 thousand rubles, then a temporary restriction is established for the debtor to travel outside the Russian Federation.
- If the debtor does not have property that could be seized for subsequent sale, then with the help of bailiffs, various sources of income of a citizen are identified that could be used to pay off debts.
- If the debt exceeds 25 thousand rubles, then a request is sent to the Pension Fund to identify which company pays the obligatory payments for the citizen, which will allow you to apply at his place of work to enforce a part of the income represented by salary, pension, scholarship or other periodic payments.
In addition, the inspection workers regularly cooperate with the employees of the FSSP and the traffic police, therefore, together with them, specialized raids are carried out, on the basis of which taxes are collected from individuals in the most popular public institutions. Therefore, when answering the question of what will happen if they do not pay taxes, citizens should be prepared for the fact that various really tough methods will be applied to them, allowing them to collect debts.
Features of non-payment of income tax
Each person who receives income must pay income tax, also called personal income tax. It is considered to be the main fee paid on all income of a citizen for the year.
The tax rate varies depending on the annual income, since if it does not exceed 512 thousand rubles, then 13% is charged, and if it is more, then you will have to pay 23% of the money received. The employer is responsible for transferring this tax for employees. In other situations, for example, when selling a car or real estate, when renting an object or in other situations, you will have to independently calculate and pay tax. Additionally, there is an obligation to submit a declaration.
Personal income tax must be paid before December 1 of the year following the reporting year. The 3-NDFL declaration for all income is required to be transferred to the employees of the Federal Tax Service before April 1 of the same year.
If a citizen decides not to pay funds, then he should know what will happen if he does not pay taxes. The main negative consequences include the following:
- in the absence of a declaration within the established timeframe, a fine of 5% of the tax amount is charged, which must be paid on the basis of this document;
- if the delay exceeds 180 days, then the penalty rises to 30% of the tax amount, after which an additional 10% is charged for each month of delay;
- for the absence of transfers to the budget, a penalty is assigned, calculated depending on the refinancing rate;
- for violation of the terms of transfer of money, a fine of 20% of the tax amount is imposed.
Information that a person received income by selling an apartment, car, plot of land or other property is received by employees of the Federal Tax Service from various government agencies or other participants in the transaction, which include buyers, notaries, trustees or the traffic police.
Additionally, the employees of the Federal Tax Service will identify whether the conditions for the payment of tax were deliberately violated by a citizen or not. In the first case, he will be subject to more severe penalties.
Nuances of paying property tax
Each person who owns a certain valuable property is obliged to pay an annual fee from it. Therefore, you should find out what will happen if you do not pay real estate tax, since the employees of the Federal Tax Service must have information about all objects and their owners.
This payment is paid before December 1 of the next year, so each person for 2017 must transfer funds by December 1, 2018. Notification of this, together with the receipt, must come directly to the place of residence of the taxpayer. Until this moment, you can not transfer money.
Responsibility for non-payment of property tax
What happens if you do not pay property tax? Non-payers are subject to different penalties:
- Late transfer of funds leads to the accrual of a penalty, and it is calculated by multiplying the debt by the number of days of delay, and 1/300 of the refinancing rate is also taken into account.
- Additionally, a penalty equal to 20% of the unpaid amount is charged. If the employees of the Federal Tax Service have evidence that the money was not transferred deliberately, then the amount of the fine may increase to 40%.
- Six months later or when the debt reaches 3 thousand rubles. the tax office can go to court to enforce the collection of funds.
- Additionally, a letter may be sent to the debtor's place of work, which contains information about his failure to fulfill his duties as a taxpayer.
Having figured out what will happen if you do not pay taxes, each person should understand that as a result, you will still have to pay off the debt, but it will be significantly increased due to fines and penalties.
Specificity of non-payment of transport tax
All owners of different vehicles must pay transport tax. It is also calculated by the employees of the Federal Tax Service, and the receipt for payment is sent to the place of registration of the taxpayer.
The funds must be transferred before December 1 of the next year. Even if a person does not receive a notification from the Federal Tax Service, he must take care to obtain the document on his own at the inspection.
What is the threat of non-payment of transport tax? If delays are identified, fines and penalties are assigned, and the same rules are used for the calculation as in the absence of money for other taxes.
What is the threat of the absence of taxes for individual entrepreneurs?
Each person who decides to engage in entrepreneurial activity chooses a suitable organizational form for work. Most often they prefer to register an individual entrepreneur. This is due to the ease of registration, low taxes and other positive parameters.
Individual entrepreneur pays taxes depending on the selected regime:
Most often chosen by entrepreneurs UTII or STS. In this case, only one tax will have to be paid, which replaces all other fees. Even an individual entrepreneur does not have to transfer funds for the income received for himself.
What to do in case of delays?
What to do when flat tax is not paid on time? In such a situation, the tax itself and all accrued fines and penalties must first be paid.
It is advisable to contact the department of the Federal Tax Service to confirm the absence of debts. If an individual entrepreneur does not pay tax, what will happen? If there is a significant debt, the FTS may suspend the activities of the entrepreneur and go to court to collect money forcibly. Individual entrepreneurs are liable for debts with personal property, which can be confiscated and sold at auction.
How to find out if there are debts?
Often people do not have information on how to find out tax arrears. To do this, you can use different methods.
It is considered optimal to use a personal account on the State Services website. You can also go directly to the FTS branch at your place of residence. On the inspection website, you can register, log in and find out your debts.
If the FTS has already gone to court, then how to find out the tax arrears in this case? It is considered optimal to refer to the FSSP database.
Finally
Thus, each person or individual entrepreneur is obliged to pay many taxes. You should carefully understand when exactly the funds are transferred, as otherwise significant fines or penalties will be charged. They can be prevented by independent regular monitoring of timely payments.
If a person has financial difficulties, then he can sell the property or apply to the bank for a loan. Under such conditions, it is allowed to write off fines and penalties accrued by employees of the Federal Tax Service through the court.
Citizens of the Russian Federation are obliged to pay duties on transport, property and land annually. At the same time, untimely repayment of debts entails the accrual of penalties, which will increase with the debt, and with large amounts, debtors have additional problems, for example, they are prohibited from traveling abroad. Therefore, if there is a tax debt, then it should be paid off in a timely manner, and it is more convenient to do this remotely using a special service.
Are you interested in how to find out tax debts through State Services and options for closing it? This is what the article will be about.
Advantages and disadvantages of remote payment
So, what is a portal of state services. This is a service that allows users to get access to state and municipal services, as well as to remotely close debts for state duties, fines and other services. Many people have already appreciated the benefits of the service and have stopped visiting federal services to resolve financial issues.
On the website of the State Services, you can see all the necessary information, for example, on state duty debts. In addition, the service offers to pay for them immediately online. Now there is no need to waste time visiting various government services, because it is now possible to conduct financial transactions remotely.
The only drawback of the resource is the long-term database update: from 10 to 14 days. Therefore, there are times when the payment hangs for a long time, but the user can watch the change in its status.
Step-by-step instruction
Before you pay your tax debt through the State Services, you should register on this site by following these steps:
- Go to the official portal of the resource at the link https://www.gosuslugi.ru/;
- Click on the "Register" button;
- Indicate full name, e-mail and phone number;
- Enter the code received in the message and select the "Continue" tab.
This is how a simplified registration entry can be made. But this is not enough to pay or check tax arrears on the website of the State Service. It is also necessary to create an account, specifying passport data and SNILS in a special form, and then select the "save" option.
Authorization
To gain access to all the services of the service, you will need to perform authorization, for which you need:
- switch to State services;
- select the "Login" tab;
- enter the phone number and password specified during registration in the fields that appear.
After that, the user can easily find out the tax debts on the State Services portal using the TIN, and also pay them. You can also log in by SNILS or e-mail.
Debt check
To avoid debts and overpayments for the accrued interest, you need to make sure that there is no tax debt. To do this, on the State Services portal in the Personal Account in the catalog of services offered to individuals, in the "Tax and Finance" section, you need to select the "Tax debt" function. Next, the system will offer to fill out an electronic application, consisting of one field, where you must enter the TIN. As a result, the service will display all state duty debts on the screen.
Payment options
After the tax debt on the TIN of an individual has been established on the website of the State Service, it is necessary to proceed to the procedure for its repayment. For the convenience of users, the resource offers several payment methods:
- bank card - MIR, VISA and MasterCard (Maestro);
- electronic payment complex - Yandex.Money, Webmoney, ELPLAT;
- mobile phone of any federal operator;
- bank receipt.
Having decided on the method of payment, the payer will be able to pay off the tax debt on the State Service portal in a matter of minutes.
Payment status
Users often have a question: why the performed payment of the debt is not displayed in the State Services? To answer this question and track the process for taxpayers, the website displays the following payment statuses:
- in processing;
- accepted;
- carried out;
- refused;
- canceled.
If the closed tax debt of individuals on the website of the State Service has the status "Payment made", then you can print a receipt for it.