Individual entrepreneur does not conduct business: what taxes to pay on different tax systems. I opened a SP, but did not work Do I have to pay taxes What not to pay tax SP
Tax holidays have been introduced in Russia for 6 years: from 2015 to 2020 inclusive.
Intended:
- for individual entrepreneurs
- on STS or patent
- for the first 2 years from the date of registration
The single tax rate for the simplified tax system is 0%,
Patent tax rate - 0%
but only under certain conditions.
Do you meet the criteria ?
1. On the territory of the RF SUBJECT, where the individual entrepreneur is registered , THE Tax Holidays Act MUST BE ADOPTED.
The right to introduce this law has existed since 01.01.2015, and in most regions the corresponding laws have already been adopted, but there are exceptions. For example, there is no law on tax holidays in Tatarstan and the Republic of Karelia.
A complete list of all regional laws is given in the appendix to this article.
2. The individual entrepreneur must be registered for the FIRST TIME after the entry into force of the law:
For example, in Moscow - March 2015
In the Moscow region - April 2015
In St. Petersburg - January 2016
In the Sverdlovsk region - March 2015
In the Rostov region - July 2015
Full list of dates in the appendix.
Registration for the first time means that previously an individual was never registered as an individual entrepreneur, and then was not removed from the register. You can check by TIN on the portal FOR HONEST BUSINESS.
From the moment of registration, the individual entrepreneur must apply either the STS or the patent.
3. Type of activity: manufacturing, consumer services, social and scientific sphere.
Specific activities are established in regional laws (see Attachment).
Share of income from implementation in relation to this type of activity should be not less than 70%.
4. Also, regional laws may establish LIMITATIONS on the average NUMBER of employees and the limit on INCOME.
For example, in Moscow there is a limit on the number of up to 15 people, in the Republic of Buryatia there are also 15 people, and income per year should not exceed 6 million rubles.
Check the restrictions in the law of your region, the details of all current regional laws can be found in the appendix to this article.
How to exercise your right to a 0% rate
If you meet the criteria, then:
- The 0% rate can be applied for 2 years.
- At the same time, entrepreneurs are not exempt from the payment of fixed payments to pension and medical funds, as well as insurance premiums for employees.
For those on STS:
submit a declaration for 2017 indicating the rate of 0%, you do not need to pay advances on the single tax.
Note: The Tax Code does not require that you notify the Federal Tax Service Inspectorate of the application of the 0% rate, but no one prohibits hedging yourself and informing the inspectorate of your intentions and submitting a letter in any form about the application of the 0% tax rate this year.
For those who are on the PATENT:
in the application for a patent there is a field for indicating the 0% tax rate and a reference to the norm of the law of the subject of the Russian Federation, which provides for this rate.
For those who had the right, but did not take advantage of the privilege, it is not too late!
must be submitted to the tax office :
1. Statement of return overpaid tax.
2. Documents confirming the right application of the 0% rate: an extract from the USRIP, a copy of the text of the regional law, calculation of the share of income by type of activity for which tax holidays are provided, information on the average payroll number of employees.
3. For those who are on STS , you need to submit an updated declaration at a rate of 0%:
for 2015 - according to the form approved letter No. ГД-4-3 / dated 20.05.15;
for 2016 - according to the form approved by order No. ММВ-7-3 / 02.26.16
The declaration is not submitted on the patent.
Federal legislation
Tax holidays adopted by Federal Law 477-FZ of December 29, 2014
For STS:Tax Code, article 346.20 paragraph 4
For a patent:Tax Code, article 346.50, paragraph 3
Appendix: Regional Legislation
Information on all regional laws concerning "tax holidays" as of 01.07.17 can be downloaded .
Elena Pozdnyakova,
expert in the selection of accountants
SC "Finver"
Editorial opinion may not reflect the views of the author.
I opened an individual entrepreneur, but I didn’t work. Do I have to pay taxes? It all depends on what taxation system the entrepreneur used before the circumstances arose. In the general regime and the "simplified" mode, it is possible to avoid calculations with the budget on the income received, on UTII and the patent - no. Insurance premiums will have to be paid to the FIU until the individual entrepreneur is removed from the register. The article provides options for resolving the situation.
How to suspend an individual entrepreneur legally
In business practice, there are circumstances when a citizen who conducts business without forming a legal entity has no longer the need to engage in business, for example, during his vacation.
A businessman first of all has a desire to officially suspend his activities by writing a statement to the tax authority. He hopes that if the individual entrepreneur does not operate, then there will be no obligations for payments to the budget and to the Pension Fund.
If the company did not work, tax legislation allows individual entrepreneurs to not pay taxes when using tax regimes, where the amount of tax depends on the amount of income. Insurance premiums that an individual pays for himself are required to be paid while registration is valid. More on this in the following chapters.
You can find an acceptable solution in two directions:
- Choose OSNO or STS as the tax regime, if possible in the near future. The object of taxation (income or income minus expenses) does not matter here: the enterprise did not work, there was no revenue, and there is nothing to charge taxes for the reporting period - you can not pay them. In this case, the entrepreneur remains obligated to submit zero declarations and pay insurance premiums "for himself." How to do it? Unfortunately, the transition to the "simplified" system from another system is possible only at the end of the calendar year, so you have to either wait for January 1, or use the way described in the next paragraph.
- Close SP. The most convenient option. You will have to submit reports, pay taxes and insurance premiums in an amount corresponding to the period for which the individual entrepreneur did not work. The law does not prohibit the closure and re-registration of businesses as often as desired. The main thing is to timely and correctly pay the accrued taxes and fees.
To close it, you must submit an application to the Federal Tax Service Inspectorate, where the individual entrepreneur was registered, and attach a receipt for payment of the state duty to it.
Social contributions
Regardless of whether the individual entrepreneur works in the chosen profile and what taxation system he preferred, he must pay contributions to the Pension Fund and the Social Insurance Fund. These fees are paid only for themselves, if the entrepreneur did not have hired workers in the reporting period. This is a significant difference from an organization that is not obliged to pay them if it does not work and does not have a staff.
- OSNO. When using the general regime, two types of taxes are calculated - VAT and personal income tax. The first one should be charged if there is an implementation. In the absence of added value, this budgetary payment is unnecessary. Income tax is calculated here on the difference between income and costs. When an individual entrepreneur does not run a business, he does not receive income, and he has no expenses. That is, there is no object of taxation here either. As a result, there are no obligations to transfer mandatory payments to the budget. However, after a year, the businessman must submit a return with zero indicators.
- USN. Here the situation is identical and the tax is calculated depending on income or on the difference between revenue and expenses. In both cases, due to lack of activity, there is no object of taxation, that is, there is nothing to replenish the budget with. But it is necessary to report - once a year, according to the STS.
- UTII. The essence of this regime is that reporting and payment of taxes here do not depend on revenue. Budget payments are calculated from the estimated income, which is established by regulations at the federal and regional levels. It is possible to avoid paying it if you write an application for deregistration as an imputation payer. If instead of choosing another system, the taxpayer automatically switches to OSNO and, not working, will pay only “his” insurance premiums (see point 1 of the list).
- PSN. This taxation regime allows you to register the right to work in a certain area for a short period - from a month to a year. However, the expiration of a patent does not automatically mean that taxes do not have to be paid.
The entrepreneur in case of non-renewal of the PSN will be obliged to report on the general system. The first paragraph of this list describes how the situation will develop in these circumstances.
Other taxes
In addition to budgetary payments directly related to commercial activities, there are a number of taxes that are indirectly related to business, but impose obligations on a businessman.
Let's consider how individual entrepreneurs should act if they do not conduct business, and the object of taxation is present.
A citizen who owns real estate in the territory of the Russian Federation is obliged to pay the corresponding tax. The inspectorate takes information on the number of objects in ownership from the database of the cadastral chamber, calculates the budget payment and sends a notification to the address of the place of residence. The message contains the amounts to be paid and the deadlines for the transfer of money.
However, such a procedure is provided only for those citizens who do not have a personal account on the FTS website. If such a service is activated, then notifications are published in electronic form and are not sent to the home address.
But for an individual with the status of an individual entrepreneur, some features are provided. A property owned by a citizen can be used in business. And then it is not taken from him. In order to obtain preference, persons engaged in commercial activities must notify the tax authorities of this fact, attaching documentary evidence.
In other words, if the activity is not openly conducted, or there is an intention to suspend it for some time, one must be prepared for the fact that property tax will be levied on real estate. That is, the opposite situation will arise, when the official stop of commercial work entails an increase in the tax burden.
Pensioners do not pay real estate tax, but this only applies to housing, outbuildings and garages. This benefit does not apply to business properties.
Vehicles in the possession of an individual are subject to the corresponding tax. The tax authorities calculate the budget payment themselves, then sending a notification to the home address with the amount to be paid and the deadline for payment. If a citizen has a personal account on the website of the Tax Service, he receives a notification in electronic form, and not by mail, as before.
If citizens are not individual entrepreneurs, this does not cancel the obligation of a citizen to pay transport tax in a timely manner and in full. On the contrary, entrepreneurs who use cars in business also have some resources to reduce the size of payments. They can attribute all maintenance and repair costs to expenses and thereby reduce the tax base, even fees for "Platon".
If the vehicle was purchased for commercial purposes, the best solution would be to sell it in case of business interruption.
Land tax
Individuals who own land plots are required to pay the appropriate tax. The size of this budgetary payment strongly depends not on the purpose for which it is used, but on the category in which the object is put by regional legislators. The size of the tax rate depends on this - the minimum for personal plots, agricultural land and the maximum for industrial or commercial areas.
In this area, a situation is created in which the total tax amount does not depend. If you want to suspend the activities of individual entrepreneurs and avoid the tax burden, the best way out is to sell commercial land or rent it out. However, in this case, an individual will have to file a 3-NDFL declaration annually, where they reflect the income received and still pay income tax.
As a result, suspension of the SP status is impossible. You can only use tax regimes in which the lack of activity allows you to settle with the budget only on such taxes as property, transport and land. But the obligation to pay contributions is not exempt. But the best solution would be to write a statement to the IFTS with a request to be removed from the register. In the future, you can register again. The law does not limit the number of attempts.
Not paying taxes is, perhaps, every citizen's dream. And what can we say about individual entrepreneurs, for whom taxes are a real burden, significantly reducing their, at times even meager, profits. Let's see, is not paying taxes on individual entrepreneurs a reality or a criminal offense?
More "lenient" penalties for violations in this area are provided for in the Tax Code. Art. 122 of the Code establishes liability for non-payment (or partial payment) of tax due to deliberate understatement by the taxpayer of the tax base or incorrect tax calculation. The punishment provided for this act: a fine of 20% of unpaid taxes.
What happens if you don't pay taxes? Responsibility for non-payment of taxes
- With interest. Citizens who have delayed paying taxes will have to cover a penalty when paying. This measure has already been mentioned. The amount of additional costs directly depends on how much the settlement was delayed.
- With a fine in the prescribed amount. The most common measure of responsibility that only occurs in Russia. The penalty for non-payment of taxes, according to the established rules, is established on an individual basis, but with some restrictions. Citizens pay 100-300 thousand rubles or lose their earnings in 12-24 months. It all depends on the decision of the court.
- With forced labor. Responsibility for non-payment of taxes in Russia by individuals is expressed (sometimes) in the form of forced labor. Its maximum duration is no more than a year.
- With imprisonment. An extreme measure of responsibility that can only be incurred by a taxpayer. Imprisonment is proposed for 1 year. Arrest is possible for a maximum of 6 months.
But there is one more scenario. What are the risks of non-payment of taxes? According to the established rules, if the act is committed by prior conspiracy or on a large (especially large) scale, the punishment is harsher. It is somewhat reminiscent of the responsibility of individuals for a similar act.
Non-payment of taxes by individual entrepreneurs
Non-payment of taxes by individual entrepreneurs
As practice shows, the option when an individual entrepreneur does not pay taxes for three or more years is the most common type of offense. When starting their own business, each founder is faced with the issue of paying taxes. At the same time, an economic entity has the right to choose the taxation system on which the amount, terms and procedure of payments depend.
Neither tax nor criminal liability for non-payment of taxes serves as a basis for getting rid of payment obligations. Persons who are involved in business management or influence decisions made by the director or chief accountant are held accountable. It is possible to prosecute employees who deal with accounting and tax documents.
1734: I do not pay for un, what will it be to me
A Russian company has entered into an agreement with a foreign company for the provision of recruitment services abroad. The foreign company does not have a presence in the Russian Federation and is not registered with the tax authorities. How to determine the place of sale of these services for VAT purposes?
Good day. That's the question. Single combat trainings are held. Initially, the team was created from acquaintances, they trained themselves (there is a senior and most experienced, he trains everyone) and performed themselves. Throwing off for renting a hall and equipment for training. Now the rent has increased, they started to invite the guys to train with us (by means of advertising in groups, etc.), of course, on the same terms as we discount on rent and equipment! Initially, the charter was spelled out, a meeting was collected.
2 years SP tax exemption
Tax holidays have been introduced in Russia for 6 years: from 2015 to 2020 inclusive. Intended: - for individual entrepreneurs - on the USN or patent - for the first 2 years from the date of registration The single tax rate for the USN is 0%, the tax rate for the patent is 0% but only if certain conditions are met. Do you meet the criteria? 1. On the territory of the SUBJECT of the Russian Federation where the individual entrepreneur is registered, the LAW on tax holidays MUST BE ADOPTED. The right to introduce this law has existed since 01.01.2015, and in most regions the corresponding laws have already been adopted, but there are exceptions. For example, in Tatarstan and the Republic of Karelia there is no law on tax holidays. A complete list of all regional laws is given in the appendix to this article. 2.
Also, an entrepreneur who is exempt from taxes must continue to pay mandatory insurance contributions for pension insurance, both personally for himself and for all employees without exception.
Who will be provided with tax benefits According to the new law, the tax amnesty for individual entrepreneurs applies only to those representatives of small businesses who have chosen individual entrepreneurship for themselves.
They are also required to meet a number of requirements:
I opened an individual entrepreneur, but I did not work whether I have to pay taxes
In other words, if the activity is not openly conducted, or there is an intention to suspend it for some time, one must be prepared for the fact that property tax will be levied on real estate. That is, the opposite situation will arise, when the official stop of commercial work entails an increase in the tax burden.
If citizens are not individual entrepreneurs, this does not cancel the obligation of a citizen to pay transport tax in a timely manner and in full. On the contrary, entrepreneurs who use cars in business also have some resources to reduce the size of payments. They can attribute all maintenance and repair costs to expenses and thereby reduce the tax base, even fees for "Platon".
What happens if you do not pay taxes
- If you decide not to pay in large amounts, and this is 1,800,000 rubles (like an apartment in some cities) with a tax debt of more than 10% in this amount, you will be punished in accordance with the Criminal Code.
- Especially large sums of 9 million rubles, or 3 million with a share of the tax debt of more than a fifth, threaten you with huge troubles.
- The tax authorities get their money, that is, compensate for the damage to the budget system.
- Administrative and criminal cases - to punish for non-compliance with existing rules in the field of public relations and to prevent further offenses. Simply: so that from now on it was discouraging.
Individual entrepreneurs have not paid fixed contributions for more than 10 years
And what about the FIU, hasn’t it been so many years trying to collect debts? As the reader of our forum said, every year enforcement proceedings were opened in his name, which the bailiffs closed from year to year without collecting a penny. Gore-IP was fine with this situation, but the amount of debt for 2014 was an unpleasant surprise for him.
What to do? Just come to the tax office, apply for the termination of activities as an individual entrepreneur and wait until the bailiffs again terminate the enforcement proceedings. Something tells me that isp. production for 140,000, and not as quickly stop as isp. pr-va for amounts up to 30,000, which were all these years. Help!
— Dmitry812
Tax exemption for individual entrepreneurs
In this regard, the question of how and in what cases an individual entrepreneur is exempted from paying taxes is very relevant. In our article, we will try to consider in detail all possible scenarios of how to get exemption from the tax burden on a business and stay within the legal framework.
In accordance with article 346.20 of the Tax Code of the Russian Federation, the duration of tax holidays is 2 tax periods (2 years) from the moment the IP was opened. In case of obtaining the status of an individual entrepreneur in 2020, tax holidays will affect 2020-2020. Therefore, no tax is paid during this time.
05 Aug 2018 1020At the time of opening their business, entrepreneurs are registered with the tax authorities and begin to transfer taxes and contributions to the state, determined by the taxation scheme they have chosen. For many entrepreneurs, a situation is created when it is necessary, for various reasons, to stop their activities for a long time. When an entrepreneur is not working, he does not receive income. Hence, reasonable questions arise: “IE does not operate, what taxes to pay? If an individual entrepreneur has no income, do you need to pay taxes? Even in the event of a temporary suspension of activities, that is, if the entrepreneur plans to resume the business, say, for several months or years? "
The need to transfer taxes depends on the tax system chosen by the individual entrepreneur. In some taxation systems, certain types of taxes are paid even in the absence of activity. But the submission of tax returns to the IFTS is mandatory, in any case, the activity is ongoing or not.
The decisive conditions for paying taxes are: the factor due to which the activity is suspended, and the amount of time allotted for such a break. In some cases, transfers can be avoided. This article will consider all types of payments, analyze the need to pay them to the state: "Do I need to pay tax if an individual entrepreneur does not operate?"
Pension payments
For all individual entrepreneurs, without exception, with any taxation system, fixed payments to the pension fund of the Russian Federation are mandatory. They are also called “payments for yourself”. The legislation sets the amount of such payments, which is indexed annually. They begin to list them from the moment the individual entrepreneur registered, and finish after the liquidation of the individual entrepreneur.
The size of payments to the Pension Fund is the same for any entrepreneur. The type of activity and interruptions associated with it also do not affect these payments. If the activity is temporarily suspended, the payment will still need to be transferred.
The amount of contributions to the pension fund for individual entrepreneurs has a clear dependence on the amount of their income for the year. This amount is calculated on the basis of the minimum wage established by law at the beginning of this year, in 2017 it is equal to 7,500 rubles. PF contributions account for 26% of the annual minimum wage. In 2017, if the income for the year is no more than 300 thousand rubles, then the amount of the pension contribution will be equal to 23 400 rubles. If the individual entrepreneur's income for the year exceeds the mark of 300 thousand rubles, then 1% of the excess amount is also paid, but not more than 163,800 rubles. Terms of payment of contributions: for the main payment - no later than 31.12.2017, for an additional one - until 01.04.2018.
It will not be possible to completely avoid transferring pension contributions. But for the period of suspension of activity in a number of situations listed below, it is possible. These options are:
- Conscription service. The following documents act as confirmation of the right to withdraw the obligation from paying contributions: a military ID, where service marks are affixed, a certificate from the military commissariat, a work book, tax declarations confirming that there is no commercial activity. All this is provided to the pension inspector at the Pension Fund.
- Caring for a child up to 1.5 years old. Any parent has the right to take care of the child: either the mother or the father. If the family has 2 or more children under 1.5 years of age, then the period of parental leave is extended until each of them reaches this age. Confirming documents can serve as birth certificates of children, certificates from the housing department about the composition of the family, certificates from the FSS or social protection authorities, tax returns confirming that there is no activity.
- Caring for a disabled person of the 1st group, a disabled child or a person who has reached 80 years of age. The pension inspector is provided with the following documents exempting from paying contributions: certificates of disability, birth certificates of persons being cared for, certificates from the housing department about the composition of the family and tax returns confirming that there is no commercial activity.
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