Vehicle tax not paid. How to check and pay the tax debt If the tax is not paid
Let's reassure you right away: they won't put you in jail. Does that mean you can't pay? You have to pay. And if the notification from the tax authority did not arrive on time? Or it came, but it contains incorrect information? Let's figure it out.
So, December 1 is the deadline for paying personal property tax. It, as you already understood, in addition to apartments and cottages, also includes vehicles. In other words, everyone who owns a car had to pay transport tax before December 1st. You have not done this and want to know what our strict but humane state will do to you. Please!
First and foremost. If you did not find a notification from tax authorities about the need to pay transport tax (according to Article 52 of the Tax Code of the Russian Federation, it must be sent to the car owner no later than 30 business days before the deadline for paying the tax), this does not mean that you are exempt from it. You still have to pay. But in this case, you yourself need to take the initiative in order to fulfill your civic duty.
Pay the transport tax yourself!
To do this, you can use one of the methods above. The most reliable is to contact tax office at the place of registration. The inspector will issue you a second notice indicating the amount transport tax and details of the organization where your money will go.
Most hard way- independently calculate the transport tax. To do this, you need to find out (use the calculator on the website of the Federal Tax Service - FTS) the base rate in your region and multiply it by the number of months over the past year during which you owned this vehicle (if you have a car for a long time, feel free to multiply by twelve). Owners of expensive Mercedes, Rolls-Royces and various Maybachs should be aware of the multipliers for luxury cars - they can be found on the website of the Ministry of Industry and Trade. Next, you should find out the details of the tax office at the place of your registration and pay the tax. You can do this on the FTS website.
To be aware of your obligations to the state, it is best to start a taxpayer page ( Personal Area) on the website at nalog.ru. True, for security reasons, the registration process itself does not take place via the Internet, but through personal communication with the inspector. In other words, in order to get a password to enter your personal account, you will have to go to the tax authority (you should take your passport and TIN with you). After that, you will be able to independently monitor and regulate your relationship with the tax authorities.
Sometimes a situation arises when you have a car, but the tax office does not have data about it. Can you not pay? You need to pay, you just need to contact the traffic police to change the address of the owner of the vehicle in its database.
There is another convenient service where you can find out about debts - the State Services website. It also displays information about taxes and even gives you the option to pay them. It should be remembered that the Federal Tax Service has 14 days to process the payment. During this period, the paid debt may "hang" on the site, after which it will disappear.
Now you are in debt!
December 1 has passed, and the transport tax has not been paid. Congratulations (in quotes): he changed his status to "debt", and thus you have become a debtor. With all the ensuing…
First, for each day of delay, a fine is charged. It is not large, but, firstly, if the amount of debt exceeds three thousand rubles, tax office can sue you for the purpose of recovering it - taking into account penalties and fines. Yes, yes, the Federal Tax Service, as it turns out, can still impose a fine in the amount of 20 to 40 percent of the amount owed. True, before that you may receive a new notification with the need to pay the debt. Next comes into play Federal Service bailiffs(FSSP) for its recovery. And here begins the most "fun". The FSSP can seize the debtor's property (arrest a car) or, for example, block his bank account. And recently, the state has received the right to completely write off taxes that have not been paid to him from the debtor's account. But not for life. This type of lawsuit has a statute of limitations - 3 years. If you managed to run from the tax office for more than three years, consider that it worked out ...
It should be remembered: if the Russian Post messed up by sending a tax notice to the wrong address, losing the letter or forgetting to notify the addressee (under signature), you still have to pay the tax - only without penalties and fines. But if the mail notified you of the arrival of the letter, but you did not pick it up, in this case the responsibility lies with you - six days after the notification, it is automatically considered delivered to the addressee.
Various situations
It seems everything! No, not all. Sometimes there are nuances that you should also be aware of. For example, you sold a car, but you still received a notice of payment of vehicle tax. Look carefully at the amount: if you got rid of the car at the beginning of the reporting period, it will be small (take into account only those months when the car was registered with you), if at the end it will be much more.
Another thing is if the car was sold a few years ago, but the "letters of happiness" are still coming. The reason for this is the notorious “human factor”. It's just that someone somewhere (most likely the traffic police) forgot to correct the information about the owner of the vehicle.
Where to apply? First, to the traffic police (with a sales contract and a passport) - let them correct the data. You can go to the tax office, but they will still send a request to the traffic police. You can not go anywhere at all - write an appeal on the website of the Federal Tax Service (for registered users). But this is the most “dangerous” option: your letter may not reach, get lost, be accidentally deleted, not sent, sent to the wrong place, etc. In short, see the beginning of the paragraph and act according to the circumstances ...
There are times when new owner the machine did not register it for itself. In this case, "letters of happiness" will come to you. What to do? After the sale of the car, control the change of ownership (for example, on the traffic police website). If after 10 days the data has not changed (you are the owner), go to the traffic police and write an application to terminate the registration. The same "jambs" can occur if the car was stolen (and not found), disposed of, or, for example, fell under the "total" (cannot be restored after an accident).
It is not uncommon for a notice to ask you to pay more than you should. There are many options: from an incorrectly indicated engine power to an incorrectly calculated period of ownership of a vehicle by an employee of the Federal Tax Service. In this case, you will also have to contact the FTS inspectorate to clarify and correct the data - in person or through the FTS website.
The purpose of paying transport tax by individuals and legal entities is to replenish most of the regional budget of the Russian Federation.
There is a need to pay attention and tell in more detail what consequences taxpayers can expect if the tax is not paid on time or when it is not paid at all.
What has changed in the legislation in 2018
According to the law on transport tax, the payment of tax is a mandatory payment, with the exception of citizens who are entitled to benefits.
In the absence of payments for the transport tax, taxpayers will face administrative and criminal liability.
As stated in tax legislation if the person did not pay the tax or deliberately 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 a fine is charged, the owner of the car can file a lawsuit, indicating the specific reasons why the person could not 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, liability measures can be brought to a person, respectively, if this period has already passed or is missed, then the imposition of a penalty by the tax inspectorate will be considered illegal.
It should be noted that with regards to the period for collecting arrears, then 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 resolved, however, 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 occurs if a person was sent a written request to pay tax 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 internal authorities for studying the corpus delicti, namely:
In addition, as additional sanctions, accounts can be arrested, as well as a ban on traveling abroad and obtaining a loan.
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 of payment.
Responsibility of natural persons
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. 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 the transport tax, administrative or criminal liability arises (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:
- deposit account in a banking institution;
- electronic money;
- debtor's cash.
- no transport tax payment;
- The Federal Tax Service of the Russian Federation refuses to recalculate the amount of transport tax;
- the fiscal service made a decision to hold the debtor liable;
- issuance of a court order to withhold arrears.
- charging a penalty;
- fine.
- withholding debt from the income of the taxpayer;
- seizure of property;
- if false information is indicated in the declaration, criminal and administrative liability may occur.
The tax inspectorate may apply to the court no later than six months from the moment when the period allotted for tax payment has expired.
If the deadlines were missed, it can be restored only on the basis of good reasons by a court decision. In this case, a copy of the application is sent to the debtor the next day after applying to the court.
At the time of the trial, the property of the taxpayer may be seized.
When applying to the court of the Federal Tax Service of the Russian Federation, it is worth remembering that all expenses incurred by the public service will have to be reimbursed by the debtor.
The whole process will not only take a lot of time, but also money. So, the state duty in this case is 4% of the value of the claim, i.e. from the amount of transport tax that was not paid by the person.
Personal car sales tax 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 one.
The statement of claim must be filed within 6 months from the moment when the deadlines for paying taxes have already expired. The tax authorities must notify the filing of a claim within 6 days.
Recovery 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 deadlines have expired.
It is possible to collect tax forcibly only on the basis of an order from 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 with 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 statute of limitations 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 are 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 when entering into an inheritance
So, the citizen received an inheritance, and with it debts tax liabilities. Is it possible not to pay transport tax in this case?
As a general rule, the person who accepted the inheritance also accepts all the obligations of the testator, including his debts and obligations.
For the debts of the testator, the heir may be liable only within the limits of the inherited property.
After the death of the testator, the accrual of transport tax debt should be suspended, respectively, 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 a tax offense, which consists in non-payment of transport tax.
Penalty is charged only after receiving tax requirement, which is sent by the tax service within three months from the moment the arrears are discovered.
It is possible to collect arrears on transport tax within three years, while the limitation period is in effect.
Otherwise, the fiscal authority will no longer be entitled to demand payment of the tax, unless good reasons are established for which it is possible to restore the missed filing deadline. statement of claim for debt collection.
And as a result, the arrears are fruitless. The deadlines for the collection of fines are set out 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 paying the fine.
Amounts of fines and penalties
Penalties are 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 fines, their size is 20% of the amount of transport tax debt. Penalty is charged on the amount of the debt for each day of delay in payment. The penalty is calculated according to the formula:
Unpaid tax amount X number of days overdue X refinancing rate X penalty interest.
So, if a person had to pay 2,000 rubles for a transport tax, but delayed the payment for 3 months, then the amount payable, taking into account the penalty fee, 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 may also impose a fine in the amount of 20% of the unpaid transport tax debt (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 the debt.
And as a result, the total amount of transport tax debt will be:
2000+4455+400=6875 rub
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 amount of the debt.
When a person is held liable 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 pay off the debt.
So, if a person has not paid the transport tax on time, the tax authorities resort to imposing penalties and fines. However, for debt collection, the law provides only three years for the tax authorities to apply to the court.
As shown in the example, when paying interest and fines total debt will increase almost three times, so we advise you to pay the transport tax in a timely manner within the time limits 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 at the link.
Video: What happens if you do not pay the transport tax on time
What happens if you don't pay road 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’s just that someone’s car is laid up, he doesn’t use it (sometimes for several years), but you have to pay tax! Here such questions arise. People just want not to pay for what they don’t use, in my opinion a fair desire ...
Of course, we have heard many times (at council meetings) that the vehicle tax should be abolished in the form it is now and invested 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 (it’s clean before the state). After all, this would really reassure many citizens.
Here is a small letter from my reader:
« Sergey, we have a big problem, the whole point is that my father died, he left a powerful car (INFINITI) Horse power she has a lot (280), we don’t use the car yet (although I’m now studying law), she’s been in the garage for the second year. Recently they sent us a tax on her, I'm just shocked by the price. But we don’t use it, is it possible to somehow prove this to the tax authorities and not pay transport tax? Thanks in advance Alena.»
Well, what is her answer? What do you think? Although in her case it may not be so sad if she proves that the car has not been used - in this case it will be possible not to pay (read below). Hey guys in the government, please solve the issue of taxes on cars? In Europe, this has long been abandoned.
Okay, now on topic.
Do you still need to pay?
I want to warn you right away - you will have to pay everything, we do not have an exempting article in the law for non-use of transport. That is, drive or you have a car for the whole year (serviceable not after an accident), you still have to pay!
According to article 357 of the "Tax Code" - they make it clear that the owners must pay Vehicle on which the car is registered.
Moreover, Article 362 of the Tax Code (clause 1) states that you must pay taxes on your own. But the data on your vehicles is submitted from the traffic police departments where your car is assigned.
So by law we all have to pay!
How should you be notified?
By law, paragraph 3, section 363, clearly states that you must be served with a tax notice of tax due no later than November 1 of the tax period. You are an individual (everything is different with legal entities).
Therefore, if you are not served with such a notice, then you do not need to pay tax. It is 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 don't get it, then you can't pay?
There were, and I think there are, many different prerequisites for such litigation, and often you really shouldn't have to pay - unless you were notified and sent information about the payment. A simple example, the decision of the Tambov court of July 6, 2012, case No. 33 - 2073.
Important - the tax should track all your movements, including vehicles - SAMA! Article - 83, paragraph 1.
If “messengers” or registered letters come 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, either:
Sent via registered mail, is considered received after 6 days.
Transferred to in electronic format, through other forms of communication. Article 52, paragraph 4
If you have not paid the tax and you have been sued, then the “tax” inspectors will need to prove receipt of:
Must be your own signature.
A signature in the register of registered letters, usually when handed 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 actually receive notifications.
What is the maximum period for which payment can be collected?
According to the law (Article 363, paragraph 3), the taxpayer may be charged for the last three tax period. 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 being used (as in our case) and you can prove it. For example, our heroine can say that she has no rights, and no one is included in the insurance. The car is in the garage and is not in use. Then it is clear that there is no destructive effect on roads and the tax may not be levied (Resolution of the Federal Antimonopoly Service of the Moscow District dated June 24, 2009 No. KA-A40 / 4219-09).
How can they charge you?
If, nevertheless, if it is proved that notices of payment were handed into your hands, then you were obliged to pay.
Also, no later than three months, you should have been re-notified of the payment in accordance with Art. 70 of the Tax Code of the Russian Federation.
The repeated claim must be paid within 10 days from the date you receive the notice in your hands.
If you still refuse to pay, then judiciary they can force it from you! That is, through bailiffs - simply by arresting your property, by the way, they can arrest the car.
Small but useful video.
So you can't mess with the state! It is necessary to pay - and not look for loopholes.
I guess that's all for me, I think I have covered this question in detail! Read our AUTOBLOG, subscribe to updates.
Vehicle tax not paid
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What happens if you don't pay road tax?
The following formula is used to calculate the penalty:
Peni \u003d NS x PS x 1/300 x D
- HC - the amount of untimely paid tax;
- PS - interest rate central bank
- D - the number of days of delay.
Yes, there is 20% of the amount owed, or 40% if you did not pay the tax intentionally.
– after non-payment within 3 months, a notice is sent to the debtor;
– within 8 days the debtor is obliged to repay the debt;
- if the funds are not received, the tax office files a lawsuit within six months from the date of delay;
– consideration of the application in court and sending the court decision to the bailiffs who will be engaged in the enforcement of the debtor’s property.
– Cash in bank accounts, as well as electronic money;
— Cash;
- Property that is transferred under the contract to the possession of other persons, without the right to own it upon termination of such contracts;
- Other property - except for what is intended for everyday use by an individual and members of his family.
If the tax office did not have time to file an application with 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 recovery, and the tax will be forcibly repaid at the expense of your property.
Punishable by a fine in the amount of 200,000 to 500,000 rubles. or in the amount of the wage or other income of the convicted person for a period of eighteen months to 3 years, or by forced labor for a term of up to 3 years, or by deprivation of liberty for the same term.
Shall be punishable by a fine in the amount of 200,000 to 500,000, 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 compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years. years or without it, or imprisonment for up to 6 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years or without it.
Payment of the transport tax is nothing but replenishment of the regional budget of the Russian Federation. And everyone has long been accustomed to the fact that once a year it is necessary to pay for a car. However tax rates in the regions they change so often that the number of people who deliberately 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 for TN.
The auto tax must be paid before December 1 of the 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 taxpayers - individuals 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 a penalty. It is assigned for each calendar day of delay.
HC - the amount of untimely paid tax;
PS - the interest rate of the central bank;
D is the number of days of delay. Calculated from the date of the indebtedness to the date of repayment inclusive;
Since 2016, the refinancing interest rate is equal to key rate Bank of Russia. As of September 18, 2017, it is 8.5% per annum. You can find it on the official website of the Central Bank.
The penalty interest rate 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 the penalty is assumed to be equal to one three hundredth of the refinancing rate in effect at that time. Central Bank Russian Federation. (in ed. federal law dated 09.07.1999 N 154-FZ)
Let's calculate the penalties for late payment of transport tax together using the formula.
Suppose you are overdue by 3 months (90 days), and the amount of tax is 5000 rubles. In this case, the penalty amount will be:
5000 rub. x 8.5% x 1/300 x 90 days = 127.5 rubles.
Important: To avoid the accrual of penalties for the days it took to transfer your payment on the debt to the tax, first pay the entire tax amount, wait for the payment to be received by the Federal Tax Service, and only then pay off the penalties.
In addition to the fine, the car owner who has not paid the tax bill 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:
Non-payment or incomplete payment of tax (fee, insurance premiums) as a result of understating the tax base (base for calculating insurance premiums), other incorrect calculation of the tax (fee, insurance premiums) or other illegal actions (inaction), if such an act does not contain signs tax offenses provided for in Articles 129.3 and 129.5 of this Code, entails a fine in the amount of 20 percent of the unpaid tax (fee, insurance premiums).
The amount of the fine can reach up to 40% of the unpaid amount if the tax office decides that you did not pay the tax intentionally.
Part 3 of Article 122 of the Tax Code of the Russian Federation
The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid tax (fee, insurance premiums).
Please note: If you bought a car and did not receive a TN tax notice 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 also be fined.
In case of partial or complete non-payment of tax, the necessary 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 paragraph 2.1 of this article, in the event of non-payment or incomplete payment of tax within the established period, tax is collected in the manner prescribed by this Code. (as amended by Federal Law No. 150-FZ of June 8, 2015)
Collection of tax from an organization or an individual entrepreneur is carried out in the manner prescribed by Articles 46 and 47 of this Code. 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 look at the procedure for collecting TN according to 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 penalties and applicable late fees. You have 8 days to pay the debt.
If the debtor ignored the requirement and did not transfer funds to the tax office within this period, then within six months from the delay, the tax office sues for non-payment of the tax invoice in order to recover the debt at the expense of the car owner’s property.
Please note: The tax authority has the right to demand debt collection through the court only if the total amount of debt for fines, taxes and penalties exceeded 3,000 rubles. Require through the court the payment of debts in the amount of less than 3000 rubles. 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 issues a judgment. Judgment transferred to bailiffs who will be engaged in the enforcement of debt at the expense of the property of the defaulter.
In case of tax debts, the collection is levied on the property of the debtor in the following order:
Cash in bank accounts, as well as electronic money;
Cash;
Property that is transferred under an agreement to the possession of other persons, without the right to own it upon termination of such agreements;
Other property - except for what is intended for everyday use by an individual and members of his family (objects of ordinary home furnishings and household items, personal items (clothes, shoes, etc.), with the exception of jewelry and other luxury items);
In case of seizure of property that is not in cash, the debt will be considered repaid 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 case of non-compliance by a taxpayer (payer of fees) - an individual who is not an individual entrepreneur (hereinafter referred to as this article- an individual), within the established period of the obligation to pay tax, dues, penalties, fines, the tax authority (customs authority) that sent the request for payment of tax, dues, penalties, fines (tax authority at the place of residence of an individual in the event that this person is removed from accounting with the tax authority that sent the demand for payment of tax, fee, penalties, fines) has the right to apply to the court for the collection of tax, fee, penalties, fines at the expense of property, including funds in bank accounts, electronic money , transfers of which are carried out using personalized electronic means of payment, and cash, of this individual within the amounts specified in the claim for payment of tax, dues, penalties, fines, taking into account the specifics established by this article. (as amended by Federal Laws No. 162-FZ of 27.06.2011, No. 248-FZ of 23.07.2013)
An application for the collection of a tax, fee, penalties, fines at the expense of the property of an individual (hereinafter in this article - an application for collection) is submitted in respect of all claims for the payment of a tax, fee, penalties, fines for which the deadline for execution has expired and which are not fulfilled by this by an individual as of the date of submission by the tax authority (customs authority) of an application for recovery to the court.
The specified application for recovery is submitted by the tax authority (customs authority) to the court if the total amount of the tax, due, penalties, fines to be collected from an individual exceeds 3,000 rubles, except for the case provided for in paragraph three of clause 2 of this article. (as amended by Federal Law No. 20-FZ of March 4, 2013)
A copy of the application for recovery no later than the day of its submission to the court is sent by the tax authority (customs authority) to the individual from whom taxes, fees, penalties, fines are collected.
2. An application for recovery is 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 a claim for payment of a tax, due, penalties, fines, unless otherwise provided by this paragraph.
If within three years from the date of expiration of the term for fulfillment of the earliest claim for the 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 for recovery within six months from the date when the specified amount exceeded 3,000 rubles. (as amended by Federal Law No. 20-FZ of March 4, 2013)
If within three years from the date of expiration of the term for fulfillment of the earliest claim for the 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 for recovery within six months from the date of expiration of the specified three-year period. (as amended by Federal Law No. 20-FZ of March 4, 2013)
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 No. 23-FZ of March 8, 2015)
The claim for the collection of 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 ruling to cancel the court order.
An application for recovery may be accompanied by a petition from the tax authority (customs authority) to seize the defendant's property in order to secure the claim.
4. The collection of tax, dues, 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. The collection of tax, dues, 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, the transfers of which are carried out using personalized electronic means of payment; (As amended by Federal Law No. 162-FZ of June 27, 2011)
2) cash;
3) property transferred under an agreement to the possession, use or disposal of other persons without transferring the right of ownership to this property to them, if in order to ensure the fulfillment of the obligation to pay taxes, dues, penalties, fines, such agreements are terminated or invalidated in the prescribed manner;
4) other property, with the exception of that 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 a tax, fee, penalties, fines at the expense of the property of an individual that is not monetary, the obligation to pay the tax, fee, 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 attachment of the specified property and until the day of transfer of the proceeds to budget system The Russian Federation does not accrue penalties for late transfer of taxes and fees.
7. Officials of tax authorities (customs authorities) are not entitled to acquire the property of an individual sold in the manner 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, the responsibility for non-payment of car tax is quite serious, but it only applies if the taxpayer ignores all requirements for paying 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 accruals for 2015, 2016 and 2017 can be indicated in the tax notice in 2018. That is, if you also had some debts in 2014, you won’t have to pay them this year.
Clause 3 Article 363 of the Tax Code of the Russian Federation:
“The taxpayers specified 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 notice specified in the second paragraph of this clause.”
Since the tax authorities have the right to go to court to recover 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 Federal Tax Service applies for a court order to recover a debt at the expense of property to the court. To do this, she is also obliged to comply with certain deadlines. The application deadline is six months from the date of:
when 8 days have elapsed after receiving the demand for payment of the debt, if the amount of the TN was more than 3,000 rubles;
when the amount of debt for TN, penalties and imposed fines exceeded 3000 RUB.
when 3 years and 8 days have elapsed from the receipt of the demand for payment of the debt, if the amount of the debt for 3 years has not exceeded 3000 rubles.
If you find a tax debt, you should not hope that the tax office will forget about you and will not file an application with 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 later than the deadline, if the Federal Tax Service provides a good reason.
If the taxpayer is a person or individual entrepreneur hid from the tax authorities the presence of vehicles registered for him, and the auto tax debt for 3 years exceeded 900 thousand rubles. (large size) or 4.5 million rubles. (especially large size), 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, fees and (or) an individual paying 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, or by including in the tax declaration (calculation) or such documents knowingly false information committed on a large scale -
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, 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 deprivation of liberty for 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 of eighteen months to three years, or by compulsory labor for a term of up to three years, or by deprivation of liberty for the same term.
(as amended by Federal Law No. 420-FZ of 07.12.2011)
Notes. 1. An individual who is a payer of insurance premiums in this article means individual entrepreneurs who are not individual entrepreneurs individuals 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, which for a period is within three financial years more than nine hundred thousand rubles in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 10 percent of the total amount of taxes, fees, insurance premiums payable, or exceeds two million seven hundred thousand rubles, and in an especially large amount - an amount equal to a period within three consecutive financial years of more than four million five hundred thousand rubles, provided that the share of unpaid taxes, fees, insurance premiums exceeds 20 percent of the total amount of taxes, fees, insurance premiums payable, or exceeds 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 fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with tax code Russian Federation.
That is, if you did not receive a tax notice for a car that you registered last year by November 1, you must independently contact the Federal Tax Service and submit information about the acquisition of property by the end of the year. Since for hiding this fact you can face not only a large fine, but also imprisonment, unless, of course, you fully pay all the existing debt.
And what will happen if the organization evaded paying the car tax?
For the accumulated debt in the amount of 5 million rubles. (large size) or 15 million rubles. (especially large size) in jur. the person will also be subject to a heavy fine or a prison sentence, depending on the severity of the crime.
Article 199 of the Criminal Code of the Russian Federation:
1. Evasion of taxes, fees payable by an organization, and (or) insurance premiums payable by an organization paying insurance premiums, by failing 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, or by including deliberately false information in a tax declaration (calculation) or such documents, committed on a large scale –
(as amended by Federal Law No. 250-FZ of July 29, 2017)
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, 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 two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for up to six months, or imprisonment for up to two years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
(as amended by Federal Laws No. 26-FZ of 07.03.2011, No. 420-FZ of 07.12.2011)
2. The same act committed:
a) by a group of persons by prior agreement;
b) in an especially large amount, -
shall be punishable by a fine in the amount of 200,000 to 500,000 roubles, 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 compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for up to six years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
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 consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 25 percent of the amounts of taxes payable, fees, insurance premiums in the aggregate, or exceeding fifteen million rubles, and in an especially large amount - an amount amounting to more than fifteen million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the due payment of taxes, fees, insurance premiums in the aggregate, or exceeding forty-five million rubles.
3. A person who has committed a crime under this article for the first time shall be exempted from criminal liability if this person or organization whose tax evasion, fees, insurance premiums are charged to this person has fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
(Notes as amended by Federal Law No. 250-FZ of July 29, 2017)
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 you can afford the TH, buy yourself another car.
Here, perhaps, is all the information about the penalties 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.
Before December 1, Russians must pay land and transport taxes, as well as property tax.
Since this day fell on a Saturday this year, in accordance with the Tax Code, the deadline for payment is transferred to the first working day - December 3.
What happens if you don't pay your taxes on time?
Penya. If the accrued tax is not paid on time, it turns into 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.
paragraph 1 of Art. 75 NK
Fine. Also, the tax may charge a fine - 20%. And if it proves that you did not pay or deliberately underestimated the tax, then they will charge 40% of the arrears.
paragraph 1 of Art. 113, art. 122 NK
Requirement. If the tax is not paid on time, the tax office will send a claim. There will be indicated the amount of arrears, penalties and the period by which the debt must be repaid.
Collection. If you do not pay the tax even after the demand, the collection procedure will begin. The IRS will apply to the 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 considers the tax application and issues a court order. He has the power writ of execution- for example, it can be taken to a bank or bailiffs to debit money from your account.
paragraph 1 of Art. 48 NK
Sooner or later, the amount of tax will still be collected. But if you do not pay it on time, the costs will increase.
Taxpayers don't always default on purpose. Arrears may occur because the notification came to your personal account, and not by mail. Or the taxpayer did not figure out how to pay the tax.
With Public Services, this problem is easy to solve, even if you do not understand anything about taxes, do not know where to get bank details and do not want to waste time visiting the bank.
How to find out about taxes in advance
The tax authority itself sends a notification with the accrued amounts to each taxpayer at least a month before the payment deadline. If the tax amount is less than 100 rubles, the notification will come next year without penalties for delay.
Here's how you can find out how much tax you've been charged.
1. Follow the taxpayer's personal account on the website of the Federal Tax Service
All information about accruals and objects of taxation is available in your personal account on the nalog.ru website. 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 tax for a car that you sold a long time ago.
It is convenient to enter the taxpayer's personal account through the State Services. This requires a verified account.
Important! If the identity verification code is received by mail, you can enter your personal account on the website of the Federal Tax Service only using the login and password that the tax office issues. To do this, you need to come personally with a passport to any inspection, regardless of place of residence.
2. Check your 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 collect the notification letter, it is still considered to be received after six days.
paragraph 2 of Art. 11.2 NK
Is it possible not to pay taxes and hope for an amnesty?
It is impossible not to pay 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 forcibly collected: there are legal mechanisms for this. For example, the entire amount of the debt with penalties and fines can be written off to your account by court order. Bailiffs may prohibit the debtor from traveling abroad. It's better not to bring it up.
It is not worth counting on amnesty either. Only bad debts and not all taxes will be written off on it. For example, by property taxes Forgive only the debt that was formed before 2015. Transport tax and personal property tax 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 accruals and pay taxes on time.
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.
Often people have low income 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 his duties, therefore, in the absence of payments, really harsh penalties are applied.
What are the tax penalties?
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.
By general rules for each such day, a fine is charged, calculated as a certain percentage of the amount that was not transferred by the taxpayer. It depends on the refinancing rate, so it is usually equal to 1/300 of unpaid tax under Art. 75 NK.
Additionally, the provisions of Art. 122 of the Tax Code, which states that if funds in the form of tax are not paid in full or in part, since the tax base was purposefully underestimated by the taxpayer, then all these actions lead to the accrual of fines. If the tax was calculated incorrectly or no actions were taken by citizens to change the indicators available in the receipt, then the fine varies from 20 to 40%. The specific amount depends on whether such actions are recognized as intentional 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 a significant debt, as well as in the absence of transfers to the budget for a long period of time, state bodies have the opportunity to apply to the court for enforcement. The standard procedure for this is:
- employees of the Federal Tax Service submit an appropriate application to the court, on the basis of which debts must be collected from a citizen;
- such an application is submitted within 6 months after the date when the taxpayer was supposed to pay tax;
- recourse to the court is allowed only if there is a debt, the amount of which exceeds 3 thousand rubles;
- upon satisfaction of the claim, enforcement proceedings begin;
- on the basis of the writ of execution, bailiffs begin to act.
Bailiffs have different opportunities to influence debtors. What happens if you do not pay taxes, and at the same time the Federal Tax Service went to court? In such a situation, bailiffs can seize accounts, prohibit travel outside 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 used to pay off the debt, and the remaining funds are transferred to the citizen.
Limitation period
For such cases limitation of actions the standard is 3 years. If within given period time the Federal Tax Service does not go to 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 are the conditions planned to be tightened?
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. They indicate measures 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 forced collection of money.
- If the debt is more than 10 thousand rubles, then a temporary restriction is set 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 mandatory payments for a citizen, which will allow him to apply at his place of work for the forced collection of part of the income represented by salary, pension, scholarship or other periodic payments.
In addition, inspectorate employees regularly cooperate with employees of the FSSP and the traffic police, therefore, together with them, they conduct specialized raids, on the basis of which taxes are levied from individuals in the most popular public institutions. Therefore, when answering the question of what will happen if you do not pay taxes, citizens should be prepared for the fact that various really tough methods will be applied to them to collect debts.
Features of non-payment of income tax
Every person who earns income must pay income tax, otherwise called personal income tax. It is considered the main fee payable on all cash receipts citizen per 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 transfer of this tax for employees is the responsibility of the employer. In other situations, for example, when selling a car or real estate, when renting an object or in other situations, you will have to deal with the calculation and payment of tax on your own. 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. Declaration 3-NDFL for all income is required to be transferred to employees of the Federal Tax Service before April 1 of the same year.
If a citizen decides not to pay the funds, then he must know what will happen if he does not pay taxes. To the main negative consequences the following applies:
- in the absence of a declaration in deadlines a fine of 5% of the amount of tax that must be paid on the basis of this document is charged;
- if the delay exceeds 180 days, then a fine of up to 30% of the tax amount increases, after which an additional 10% is charged for each month of delay;
- for the lack of transfer to the budget, a fine is assigned, calculated depending on the refinancing rate;
- for violation of the terms of transferring money, a fine of 20% of the tax is imposed.
Information that a person has received income by selling an apartment, car, plot of land or other property is received by employees of the Federal Tax Service from various sources. government agencies or other participants in the transaction, which include buyers, notaries, trustees or traffic police.
Additionally, employees of the Federal Tax Service will identify whether the conditions for paying the tax were violated intentionally by a citizen or not. In the first case, more severe penalties will be imposed on him.
The nuances of paying property tax
Every person who possesses 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 before December 1, 2018. A notice of this, together with a receipt, must come directly to the place of residence of the taxpayer. Until this moment, you can not transfer money.
Liability for non-payment of property tax
What happens if you don't pay property tax? Non-payers are subject to different penalties:
- Late transfer of funds leads to the accrual of interest, and it is calculated by multiplying the debt by the number of days of delay, and also takes into account 1/300 of the refinancing rate.
- In addition, 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 intentionally, then the amount of the fine can increase up to 40%.
- Six months later, or upon reaching the size of the debt of 3 thousand rubles. the tax authority may apply to the court for the enforcement of recovery of funds.
- Additionally, a letter may be sent to the place of work of the debtor, 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 still have to pay off the debt, but it will be significantly increased due to fines and penalties.
Specifics of non-payment of transport tax
All owners of different vehicles must pay a transport tax. It is also calculated by employees of the Federal Tax Service, and a receipt for payment is sent to the place of registration of the taxpayer.
Funds must be transferred by December 1 of the following year. Even if a person does not receive a notification from the Federal Tax Service, he must take care to receive the document on his own at the inspection.
What is the risk of non-payment of transport tax? If delays are identified, fines and penalties are imposed, and the same rules are used for the calculation as in the absence of money for other taxes.
What threatens the absence of taxes for individual entrepreneurs?
Every person who decides to entrepreneurial activity chooses the appropriate organizational form for the job. Most often, they prefer to register an IP. This is due to the ease of registration, low taxes and other positive parameters.
IP pays taxes depending on the selected mode:
Most often chosen by entrepreneurs UTII or USN. In this case, you will have to pay only one tax, which replaces all other fees. Even an individual entrepreneur does not have to transfer funds for the income received for himself.
How to deal with delays?
What to do when single tax 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 Federal Tax Service may suspend the activities of the entrepreneur and go to court to recover the 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 website of the State Services. You can also apply directly to the branch of the Federal Tax Service at the place of residence. On the inspection site, you can register, log in and find out your debts.
If the Federal Tax Service has already applied to the court, then how to find out the tax debt in this case? It is considered optimal to access the FSSP database.
Finally
Thus, each person or individual entrepreneur is obliged to pay a lot of taxes. You should carefully understand when exactly the funds are transferred, as otherwise significant fines or penalties will be charged. You can prevent them 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, through the court it is allowed to write off fines and penalties accrued by employees of the Federal Tax Service.
December 1 is the deadline for paying taxes for the previous year. If you own an apartment, a car, land plot- you need to pay taxes, and if there is a debt - it's time to pay it.
How to check tax debt
Through the personal account of the Federal Tax Service on the website
The website of the Federal Tax Service has a taxpayer's personal account. You can access it at the tax office or through an account on public services. Everything is listed in the personal account tax accruals broken down by specific objects. There you can also check the list of your property, which the tax office knows about, and report an error: for example, if some of the property has already been sold.
Through the mobile application of the Federal Tax Service
An analogue of a personal account on the site is the mobile application "Taxes FL". To enter you need a password from your personal account on the site. You can register through public services, but only if you confirmed the account personally, for example, at the Russian Post or at the MFC. When installing, check the name of the application - "FL Taxes" - and the publisher - "The Federal Tax Service of Russia". All other apps are unofficial.
Before the deadline, tax assessments and total amount payments can only be found in the personal account of the tax service. Other online services - for example, Internet banking or Yandex-Money - will report that there are no tax arrears until the last day of payment arrives. After that, data on the debt will appear, but you will also have to pay penalties for payment not on time.
If you have a bank account, check your online bank or mobile application: some banks are connected to the GMP GIS system and see your tax debt. This option is safer than other online services, but tax information will also appear as a debt - along with late fees.
tax notice by post
The Federal Tax Service annually sends notices of debts - receipts by regular paper mail. Sending takes several months - you can receive a letter in August and October. The same notifications come to the taxpayer's personal account, but faster and in electronic form. After registering in your personal account, you can choose whether to continue receiving paper debt receipts by mail or refuse them.
Personally at the tax office
You can contact the tax office personally with a passport - the tax inspector will advise on tax charges.
By last name and passport online
To find out the debt online, you need a TIN - individual number taxpayer. You can find out the TIN in the service on the website of the Federal Tax Service: enter the last name, first name, patronymic, date of birth and passport number. If the data is correct, the system will report the TIN. Now, by TIN, you can find out the tax debt through any online service.
How to pay your tax debt
Through the personal account of the Federal Tax Service
On the website or mobile application you can generate a receipt for payment at the bank or pay by card online without commission.
Online through third party services
After the expiration of the payment period, information about the debt and penalties appear in online services. Most services accept payment online, but you will have to pay taxes and late fees, and sometimes also a commission.
Via internet banking or banking app
If you do not want to transfer personal data to third-party services, pay taxes through your bank. So you do not risk anything: he already has all the data for payment.
Through a bank or terminal on a receipt
Together with tax notice receipt for payment of tax arrears. There can be several receipts: if you have accrued different taxes or several tax authorities. For example, for an apartment in Moscow and a dacha in the Vladimir region, different receipts will come - they must be paid separately. You can pay for the details in the receipt through the bank or by mail. Tax receipts are accepted by some payment terminals connected to unified system payments GIS GMP.
What happens for non-payment of taxes
If you do not pay on time, the tax office will charge interest on the debt for each day of delay. When a large fine is accumulated, the case can be taken to court and bailiffs - you will have to pay taxes, penalties, and court fines. If a bank account is opened in your name, the money may be debited without your confirmation or the account may be blocked if there is not enough money to pay the debt.
On the website of the bailiff service, you can check enforcement proceedings towards yourself or any other person. Enter your full name and date of birth to search.
It also provides for criminal liability for non-payment of taxes by individuals and individual entrepreneurs, which may result in a fine of up to 300,000 rubles or imprisonment for up to 1 year.