How to pay tax penalties if there is no receipt. Instructions for filling

Losing your tax notice may result in late payment of your auto tax. After all, to pay car tax at the bank, you cannot do without a receipt. This document number is also needed to search for taxes online. Without it, the only way to pay car tax on time via the Internet is on the Federal Tax Service website, where registering is not so easy.

To make life easier for car owners who find themselves in such a situation, today we will tell you about 4 ways to pay transport tax (TN) if you have not received a receipt.

Car owners persons pay auto tax after receiving a tax notice, which contains a ready-made receipt.

Paragraph 1 of Part 3 of Article 363 of the Tax Code of the Russian Federation:

Taxpayers - individuals pay transport tax on the basis of a tax notice sent by the tax authority. (as amended by Federal Law dated November 4, 2014 N 347-FZ)

The notification arrives by registered mail, usually at the end of summer. In this case, the letter must be sent no later than 30 days before the deadline for paying the tax. That is, you must receive it before November 1st.

Part 2 of Article 52 of the Tax Code of the Russian Federation:

If the responsibility for calculating the amount of tax is assigned to the tax authority, no later than 30 days before the payment deadline, the tax authority sends a tax notice to the taxpayer

Important: If you have an account on the official website of the Federal Tax Service, you will not receive a tax receipt. You should monitor tax accruals through your taxpayer’s personal account on the website nalog.ru.

The tax notice contains the following information:

Full name of the federal tax service;

The interest rate when calculating penalties;

Warning about the consequences in cases of non-payment of taxes and penalties;

Full name and address of the recipient;

Name of the tax fee;

A completed payment receipt is attached to the notification; it already contains the following:

Full name and address of the payer;

Specific payment date;

Various details (KBK, KPP, OKTMO, account number, BIC, etc.);

A sample payment for transport tax looks like this:

I would also like to note an important innovation that appeared relatively recently - this is a QR code, which is located on the left side of the notice. The updated receipt makes it possible to make a payment through an ATM that has a special reader, which is very convenient. In order to make a payment this way, you must have a receipt in hand and enter only the payer’s identification number.

Important: When paying through an ATM, you may need your passport and (or) driver's license details.

What to do if you haven’t received a notification to pay your car tax:

1. Contact the tax office.

One of the easiest ways to get a receipt is to take your Russian passport and TIN with you and go to the tax office at your place of residence. There you will have to write an application, after which you will be issued a new payment document.

2. Pay the tax through the taxpayer’s personal account.

This option is only suitable if you have an account on the Federal Tax Service website. We wrote about how to pay for TN on nalog.ru here. If you do not have an account, you can obtain a login and password to log in at the nearest tax office upon application.

3. Generate a receipt yourself.

Another way to pay transport tax if there is no receipt is using the official website of the Federal Tax Service without an account. It is a little more complicated, since you need to know the TIN number and the exact amount of the car tax. Read how to calculate transport tax here.

To generate a receipt, go to the “Pay taxes” service. It is located in the “Services” list on the main page of the site.

Click on the line “Payment of taxes for individuals”.

The details will be added automatically, so you don’t need to know them. But just in case, below we have given you a table that shows budget classification codes (BCC) for individuals.

When all the necessary information is filled in, the “Pay” button will appear. Click on it.

On the next page you will be asked to select a payment method. Select “Bank transfer” to pay online, or “Cash payment” to pay at a bank or terminal. To print a receipt for payment of transport tax for individuals, click on the button in the lower right corner “Generate payment document”.

4. Delay in payment of flank tax and pay according to TIN.

You can pay car tax not only using a receipt, but also using your Taxpayer Identification Number (TIN). However, this can be done after the payment is overdue. You can pay off your transport tax debt using your Taxpayer Identification Number (TIN) without a receipt with us.

You will learn about other ways to search for tax by TIN in a separate article.

For legal entities, paying for the technical tax is a little more complicated, since they themselves calculate the amount of the tax and advance payments, which are mandatory in many regions. In order to correctly calculate the amount of car tax, it is necessary to take into account all changes in legislation and various innovations - updated BCC on car tax for organizations, payment forms and much more.

The results of the organization's calculations are reflected in the tax return. And instead of a legal receipt. persons use a payment order. We wrote about the rules for filling out the declaration and how to generate a payment order to pay for the TN here.

People work in any structure, which means that they sometimes tend to make mistakes when making calculations. If you are a law-abiding citizen and want to report this misunderstanding (after all, it is possible not only to overstate the tax amount, but also to understate it), so as not to pay a fine if discovered, you need to follow a number of simple steps.

We contact the tax organization with a request to eliminate the error.

We present the registration certificate for the vehicle to confirm the legitimacy of your application.

Do not forget that tax authorities work closely with the state inspectorate, as well as with bailiffs. If an inaccuracy is discovered, you should immediately report it to the Federal Tax Service.

We hope this article helped you pay your road tax on time. To avoid possible problems associated with the loss of a receipt, pay the transport tax as soon as you receive the tax notice from the mail. Or at least take a photo of the receipt number - with its help, paying off the car tax via the Internet will not be difficult.

Get qualified help right now! Our lawyers will advise you on any issues out of turn.

How to pay a fine without a current account: features and procedure for the organization

In this article we will look at how to pay a fine to an LLC without a current account. You will learn about new legislation and the conditions for making payments by third parties. We have prepared step-by-step instructions for you on how to pay fines to the Federal Tax Service and the Pension Fund.

Is it possible to pay taxes as a legal entity? persons without a current account

Russian legislation gives legal individuals have the right to open current accounts (s/c), but does not oblige them to do so. On the other hand, for a long time the Tax Code of the Russian Federation stated that legal entities should pay taxes. persons can only make cashless transfers.

In this regard, business representatives had a question about how to pay taxes if the LLC does not have a current account. Positions on this issue were completely different even within the same tax office. But at the beginning of 2017, the legislation changed, and now there are significantly fewer problems with paying taxes without an account.

How to pay a fine to the tax office if the organization does not and did not have a current account

For a long time, it was possible to pay a fine to the tax office only through the organization’s current account. At the same time, it is not necessary to enter into a cash settlement agreement with a bank even to conduct business, because small companies make do with cash payments. Previously, officials only in exceptional cases were cooperative and allowed the manager to pay penalties for the organization if it did not have an account.

Since the beginning of 2017, changes to tax legislation have come into force, and the issue of how to pay a fine for an LLC without a current account has been resolved, and in favor of taxpayers. Other persons can pay any contributions to the Federal Tax Service for an organization if it does not have an account: director, employees and even business partners. The innovation allows a legal entity to operate without a current account.

Let's take a step-by-step look at how taxes are paid for an LLC without a bank account:

The head of the company or another person fills out a receipt, payment order or application for transfer of funds. In this case, you must indicate the details of the company for which the tax or penalty is paid in the “Purpose of payment” field.

The receipt is paid at the cash desk or the document is handed over to the relevant bank employee for execution.

After receiving the payment mark, the responsible employee of the organization contacts the Federal Tax Service a few days later and verifies that the payment was correctly accounted for in the system. If errors occur, you will have to write a statement to the Federal Tax Service.

How to pay a fine if the current account is closed

The question of how to pay a fine for a legal entity if the current account no longer works often arises among those who are planning to liquidate the organization. Often the account closes earlier than necessary. And the tax service calculates arrears and fines during audits. Some companies previously even had to open new accounts in order to fully pay off the government.

Changes in tax legislation made it possible to make payments on behalf of the director of the company and other persons. Now, during liquidation, payment of penalties and fees for the enterprise can be made by another individual or legal entity, indicating all the payer’s details in the payment purpose column. After the bank has carried out the operation, you need to contact the Federal Tax Service and clarify that the money was credited correctly, and if this did not happen automatically, then write a corresponding statement.

How to pay a fine to the Pension Fund if the organization does not have a current account

Organizations that do not have a settlement account rarely have problems paying penalties and fees. Previously, it was enough to provide a copy of the receipt and confirm the receipt of payments from employees of the Pension Fund. They were correctly accounted for in the Pension Fund systems, and there were virtually no issues with their enrollment.

Currently, tax inspectorates collect all contributions and fines instead of the Pension Fund. Legislative changes introduced in 2017 allow this category of contributions to be made by third individuals and legal entities. Typically the payment is made by the director or relevant employee of the firm.

Let's take a step-by-step look at how to pay a fine or contribution to the Pension Fund if the company does not have a settlement account:

How to pay tax debts online and without the Internet?

All persons who have an obligation to pay taxes must fulfill it. Now there are many ways to pay tax debts. Some can do this online, using mobile applications, while others prefer to do it the old fashioned way, receiving a letter with a receipt by mail or from the local tax office. Next, we will consider all possible ways to pay tax debts and analyze the main nuances.

Where to pay tax debts

The Federal Tax Service is very interested in ensuring that taxes are paid on time, so information about tax debt is publicly available. Before paying the tax, the payer must know the amount to pay. If previously tax authorities constantly sent out notifications with receipts, now not all taxpayers receive them.

When a citizen has a tax debt of less than one hundred rubles, a receipt will not be sent to him. But this does not mean that now he can not be paid.

Information about the debt or a receipt for payment can be obtained in one of the following ways:

As for payment methods, when the receipt is already in the hands of the taxpayer, the choice is even wider. Everyone can do this using cash or non-cash payment. The most common methods of paying taxes are:

Thus, finding a suitable payment method will not be difficult for the taxpayer at all.

The video below will tell you how to find out and pay your tax debt:

How to make a payment without the Internet

Some people do not have access to the World Wide Web due to the fact that they do not know how to use computers and other gadgets. What should such citizens do?

By receipt

Lack of access to the Internet does not mean that these people will not be able to pay taxes on time, since the Federal Tax Service Data Processing Centers continue to send out tax notices. Only those citizens whose accrual does not exceed one hundred rubles will not receive it. However, such cases account for a very small percentage of the total number of taxpayers.

Having a receipt in hand, it will not be difficult to pay for it at any bank, post office or through self-service terminals.

It is not uncommon for taxpayers to complain that they did not receive their tax notice on time and therefore did not pay the amount. In such cases, it is important to know that the absence of a receipt does not relieve citizens from tax obligations; they themselves must ensure that they are fulfilled within the prescribed period.

The notification may not reach the addressee for the following reasons:

If a citizen is faced with a similar situation, and he does not have the opportunity to visit the Federal Tax Service website on the Internet, he will have to visit the local tax office. There they will help him find out the reason for the absence of a receipt, print out a new one if the old payment is lost, or independently make a request to Rosreestr or the State Traffic Safety Inspectorate to identify the taxpayer’s property or transport.

How to pay online

Experienced Internet users know that as soon as they enter a query on how to pay taxes in a search engine, hundreds of sites immediately appear where they offer to do this.

How to avoid running into scammers? How to secure your non-cash transfer so that it reaches its intended destination? Let's look at where and how best to pay taxes online.

Despite the fact that many Internet resources offer visitors to pay taxes online using a TIN, the most reliable way is to contact the official source. The Federal Tax Service offers to use the free service “Payment of taxes for individuals.”

Here you have the opportunity to do it yourself:

The request form asks the payer to enter his last name, first name and TIN one by one. Next, you will need to select the type of tax, registration address according to your passport, type of payment (penalty or principal) and the amount that you will need to know in advance. The system offers to make a payment in cash, then a receipt will simply be printed, and non-cash via electronic transfer from a bank card.

Through Sberbank

Many people use Internet banking from Sberbank, value it for the reliability of payments and a fast mobile application that allows you to pay any fines, state duties, utilities, and taxes. To register your personal account and use the Sberbank Online application, you need to either contact the nearest bank office or obtain a login and password to access the site through an ATM.

All details of the completed payment will remain in the transaction history and in the receipt, which can be saved electronically or sent to yourself by email.

Through State Services

The State Services Portal is a universal tool through which a citizen can access information provided by the information systems of all government agencies, services, ministries and departments. Therefore, here you can also find out the latest information about tax debt, print a receipt and pay the tax.

The only difficulty may be registration on the State Services website. In order for the user’s account to have a confirmed status, the system gradually checks all the data that the user enters: SNILS and INN numbers, email address, phone number. Final confirmation of your account can be obtained by ordering a letter with an activation code to your email address.

With full access to the site, it becomes possible to find out the tax amount and pay it in several steps:

1. In the public services section, you need to find the “Tax debt check” tab.
2. After reading the description, you can click “Get the service”.
3. To pay the debt you will need to use the “Payment for Government Services” service.
4. Step by step enter your Taxpayer Identification Number (TIN), type and type of payment, amount and make payment in a convenient way.

The system always provides the payer with information that payment processing may take 14 days before the debt amount disappears in the personal account on the Federal Tax Service website.

This video will tell you how to pay your debt through State Services:

No commission

The listed payment methods: Sberbank Online, the State Services portal, the Federal Tax Service, the taxpayer’s personal account, Sberbank terminals, all of this refers to methods of paying taxes without commission. Some other payment systems, such as QIWI, WebMoney, YandexMoney, charge a commission. Therefore, the most reliable way to pay taxes, which will allow you to avoid commission fees, can be considered using your personal account on the Federal Tax Service website.

Other options

In addition to official and trusted sources on the Internet, there are many sites where you can pay taxes. It’s good if they use the GIS GMP system for this, because this system contains a constantly updated database of state and municipal payments. But many sites offer unconfirmed information, and besides, they charge a large commission for making a payment. Experts do not recommend using such resources to pay taxes.

Is it possible to pay in installments?

The deadline for payment of property taxes is set no later than December 1 of the year following the reporting period. Until this date arrives, the taxpayer has the opportunity to make payments in installments to meet the deadline. If, as of December 1, a person is listed as having some amount unpaid, then penalties cannot be avoided.

If after payment the debt remains

Payers often complain that they have already paid taxes, but the debt remains in their personal account on the Federal Tax Service website. There is no need to worry or panic about this, because each payment is processed within 2 weeks, and debt is written off within 2 to 4 weeks. Therefore, it is possible to objectively evaluate the results of making a payment only after a month.

This video will tell you about other ways to pay tax debts:

What to do if the apartment tax has not arrived in 2017?

December 1st is the last day for payment property tax for the previous tax period. This period was first established in 2016 in the current version of Art. 409 of the Tax Code (TC) of the Russian Federation. Previously, the payment deadline set by law was October 1, and even earlier (until 2015) - no later than November 1.

At the same time, property tax in Russia is still paid in accordance with the notification procedure, i.e. based tax notice, which indicates the amount of tax payable, the object of taxation (apartment, room, residential building, garage and other buildings and premises) and the payment deadline, in case of violation of which a penalty will be charged penalty(penalty), calculated in accordance with paragraphs. 3-4 tbsp. 75 Tax Code of the Russian Federation for each day of delay as a percentage of unpaid tax (for individuals it is now 1/300 from the refinancing rate established by the Central Bank - from September 18, 2017, set at 8.5%).

However, it should be noted that the tax notice for payment of property tax in accordance with clause 2 of Art. 52 of the Tax Code of the Russian Federation must be sent by the Tax Inspectorate to the owner of the apartment (other residential premises or building) no later than 30 days before the payment deadline (i.e., distribution of tax notices in 2017 to pay tax on an apartment or other real estate property must be completed on November 1).

What to do if you haven’t received a letter from the tax office to pay your taxes?

Until recently, for owners of residential premises in such situations, things were simple in this regard: if the notice of payment of property tax did not arrive within the period established by law, then there was no obligation to pay it.

However, from January 1, 2015, taxpayers, in connection with the introduction of clause 2.1 of Art. 23 a new responsibility arose: in case of non-receipt of tax notices in due time and in connection with this, the owners are obliged to pay taxes in relation to their property notify yourself by December 31 of the current year about the availability of such property to the tax service at the location of the property.

This must be done:

• according to a special form, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-11/;
• with application copies of documents, which establish the rights to the relevant property;
• once in relation to each such property for which a tax notice has not been received.

True, this is not always necessary. If a tax notice has not been received from the Federal Tax Service by December 1, 2017 and the corresponding property tax has not been paid, notify the tax authorities not required in the following cases:

• if, before 2017, the taxpayer received such a notice of payment of property tax in relation to his apartment or other real estate came at least once(i.e. in this case, the Federal Tax Service is already aware of the object of taxation - this fact is guaranteed by the payment of such tax in previous years);
• if the tax payment receipt did not arrive due to providing tax benefits(and since in most cases property deductions and tax holidays are provided on an application basis, the property owner himself must be aware of their provision).

Why hasn't my apartment tax arrived?

Sending a tax notice by registered mail is not the only way to notify a taxpayer of the need to pay property taxes. The current version of the Tax Code in paragraph 4 of Art. 52 also provides for the following options for notifying citizens about tax assessments on apartments and other real estate:

• delivery in person against receipt;
• in electronic form via “telecommunication channels”;
• via internet service on the official website of the Federal Tax Service of Russia nalog.ru.

It is noteworthy that citizens who have received a confirmed account to access their personal account on the Federal Tax Service website will receive tax notices on paper by mail won't come anymore- for them, the priority type of notification is now sending in electronic form via the Internet (the following is an example of such an electronic tax notification generated in the personal account of an individual taxpayer on the official website of the Federal Tax Service nalog.ru). This applies not only to the tax for an apartment or house, but also, for example, to transport or land tax:

However, to access “Taxpayer’s personal account” Along with an account with a TIN registered in the branches of the Federal Tax Service of Russia, you can also use an account Unified System of Identification and Authentication (USIA), which citizens now receive primarily for authorization on Unified portal of public services www.gosuslugi.ru - provided that the identity verification procedure for it was completed in person at one of the service centers (branches of the Pension Fund or MFC).

In addition, now, according to Part 3, Clause 4, Art. 52 of the Tax Code of the Russian Federation in cases where the amount of taxes calculated according to one notification for a tax period is less than 100 rub., it is generally not sent to the payer- this is not profitable from an economic point of view.

Thus, if failure to receive a tax notice for payment of apartment tax in 2017 not due to lack of information at the tax office about the object of taxation (about which, according to the law, it will be necessary to notify the Federal Tax Service independently in the approved form by December 31st current year), then the apartment tax receipt may not have arrived by registered mail for the following main reasons:

• tax notice could come in electronic form through the “Taxpayer’s Personal Account” on the Federal Tax Service website (also relevant for citizens who have received a confirmed account for the unified State Services portal during the last year);
• property tax for the previous tax period (in 2017 this is 2016) was not issued for payment due to the fact that its amount does not exceed 100 rubles.(then this tax will be included in the payment receipt next year, and penalties and fines will not be charged during this time).

How to pay apartment tax if you haven’t received a receipt?

If, nevertheless, the apartment tax was billed for payment in 2017, but the receipt did not arrive in the usual way (by registered mail) and the tax was not paid, then after December 1 it will be determined as tax debt and it can be easily paid without a receipt at all, using the following electronic services:

• "Tax debt" on the Unified Government Services Portal gosuslugi.ru - a confirmed registered account is required for full access to the functionality;
• "Taxes: verification and payment" in the personal account of the Yandex.Money electronic wallet - at the moment, perhaps, the most “popular” way to pay fines and tax arrears.

In addition, if the receipt for payment did not arrive in any of the provided ways, but the property tax was issued by the Tax Service for payment, then you can independently draw up and print such a receipt through the service “Payment of taxes for individuals” on the Tax Service website ( attention: In order to complete the formation of a payment document for paying apartment tax, you need to know in advance the amount of tax billed for payment - this can be done through the tax debt verification services described below).



Repayment of tax debt through State Services

Until the deadline for paying property tax has passed, it can only be paid through "Taxpayer's personal account" on the Federal Tax Service website, to access which you can use a confirmed account from the State Services portal.

To do this, on the start page after logging in under your account, in the right part of the window, select the item "Tax debt"(available to all registered citizens who indicated their TIN during registration). If there is a debt, a corresponding message will be displayed there (data is updated automatically in real time).



To pay the tax, you need to click on the appropriate item, after which your personal data will be automatically added to the standard form and an invoice will be issued for payment (or a message indicating that there is no tax debt will appear).



To pay taxes, you can choose any convenient method of electronic online payment, including a suitable credit institution and its online bank.



If everything is done correctly, the message about the presence of debt from the main screen will disappear automatically.

How to pay apartment tax without a TIN receipt via Yandex.Money

To access all Yandex services, you must have a registered Yandex.Mail mailbox. Registration of the electronic wallet itself is completed within a few minutes; to do this, you need to go to the Yandex.Money service page, link the wallet to your mobile phone and fill out a form with a minimum set of personal data.

If you have already registered an electronic wallet on Yandex, you need to go to the section "Goods and services" and select item "Taxes".



After going to the service "City payments" - "Taxes: verification and payment", you will need to fill in the only field - your TIN (individual taxpayer number). If necessary, you can find it out using your passport data through the service "Find out TIN" on the official website of the Federal Tax Service.



After pressing the button "Check" a message will appear indicating the presence of debt for all taxes accrued before December 1, 2017 or their absence.



You can pay the debt either with the funds available on your Yandex.Money wallet or with a bank card linked to it (the linking procedure is also carried out in several steps).

Conclusion

If after December 1, the debt for unpaid taxes in 2017 is not determined (based on the results of checking the TIN through various Internet services, the status is displayed "Nothing found") and there is no reason to doubt that the tax authorities may not be aware of the object of taxation (apartment or other real estate), then most likely this year the amount of accrued taxes will be amounted to less than 100 rubles, and they were not presented for payment by the Tax Authorities at all in accordance with Part 3, Clause 4, Art. 52 of the Tax Code of the Russian Federation due to the fact that this is unprofitable from an economic point of view (the cost of sending a registered letter with a notification and a receipt for payment is comparable to or exceeds the amount of the tax itself). In this case, they will need to be repaid along with taxes for the next year, and Penalties and fines will not be accrued during this time..

kvartirniy-expert.ru

To pay or not to pay? What to do with “late” receipts

“Late” payments will be recalculated in favor of Russians. Traffic police fines and tax penalties may not be paid if the deadline for payment of the receipt is violated through no fault of the citizen. Such clarifications come from Russian courts and tax authorities. However, according to experts, in reality this rule has almost no effect - a person who did not know about the fine or tax is considered a debtor by default. Valery Emelyanov, an economic commentator for Vesti FM, found out how to defend his rights.

All Russian motorists received an unexpected and pleasant bonus. The Constitutional Court recognized the legality of recalculating the fine if it arrived late due to the fault of the post office. That is, a citizen has the right to a 50 percent discount, even if the paper arrived a month later, or even later. The State Duma has been instructed to include in the laws a clause stating that notifications must be sent electronically and with evidence (for example, video camera recordings) the very next day after the violation. In the meantime, a simplified “paper procedure” is in effect; you need to complain to the traffic police so that they recalculate the fine, taking into account the date of receipt of the letter. In principle, this could have been done before, but the traffic police invariably refused motorists, citing the fact that the work of the post office was not their problem, says automobile observer Igor Morzharetto.

MORGARETTO: There is a formal algorithm for how to do this, but in reality it is quite difficult to do, because you need to take documents, say, from the post office, to establish when the fine was received there, when it was sent to you, and so on. You need to go through a difficult chain, and there is a chance that at some stage you will be gently sent somewhere, they will say: “This is not allowed, go to the boss, let him give permission.” In general, there is a formal procedure, but an informal one costs a lot of nerves and time.

As long as there is no law, everything will remain the same, the expert believes. The post office will not issue a certificate stating that it delivered the receipt late, if only because after this it will be charged a fine. The case that led the Constitutional Court to raise this issue at all concerned a receipt for payment of a fine for speeding in the amount of 500 rubles. The man demanded a discount of 250 rubles because the receipt was delivered to his home a month late. The courts eventually found the post office guilty and fined it 30,000 for the violation, but the man never received his discount.

A similar situation is now developing with tax payments. Many citizens have not received receipts for real estate, cars and land, although the notice period expired in November, and the payment deadline was December 1. Only the mail has nothing to do with it. Even electronic tax receipts, which should appear in your personal account on the website of the Federal Tax Service and government services, do not arrive. Muscovite Mikhail tells his story.

MICHAEL: On November 30, I go into my taxpayer account, I see that I have an overpayment of 112,000, there are no debts. Yesterday, suddenly, unexpectedly, I received a message from the government services website that I have arrears on transport tax and property tax (real estate). I walk in and see: I really have debt. Plus they charged me a penalty for not paying this tax.

Mikhail has an expensive apartment in the center of Moscow and a powerful car. After last year's failures, he decided to pay all taxes for them in advance for a couple of years in advance. But, as it now turns out, this did not protect him from fines and penalties. Sergei Shapovalov, partner of the Tax Help company, advises not to panic in such a situation, but simply write to the inspectorate through their electronic service in your personal account.

SHAPOVALOV: I myself encountered this as an individual. I wrote them a complaint, they wrote a message in response that they are currently experiencing a technical glitch, but later they will recalculate. I think we should just start a correspondence first. That's the whole algorithm. First, figure out what's going on. There is no point in going to the tax office at all, since there are long queues there.

However, Russians usually do not pay taxes in advance, waiting until the last moment. Electronic payments arrive in December, with even larger fines and penalties. And this despite the fact that for the second year in a row in Moscow, for example, there is an extended payment deadline.

You need to understand what in the receipt is the tax amount and what is the fine. By law, a citizen is not obligated to pay anything until he has received an invoice. If it is submitted late, then fines and penalties must be written off. But in practice everything is different. Off the record, the Moscow Tax Administration explained to us that according to the rules established in their department, citizens are required to calculate and pay the tax themselves if the receipt has not arrived. Director of the Moscow office of Tax Consulting UK Eduard Savulyak agrees with this.

SAVULYAK: Theoretically, nothing may come at all, and then the citizen must calculate the amount of tax himself. He may say that this is difficult, impossible, however, based on past experience, if a person paid for an apartment and a car, say, 20,000 rubles last year, then this year, apparently, he should pay no less. Pay 25,000. Even if you have a small overpayment, next year it will be credited to you.

The expert explains that the trial (and the tax office may well not agree to a voluntary recalculation) will cost more than all the fines and penalties combined. It will take 30,000 - 50,000 to challenge one payment, and this money may not be returned if the trial is lost. However, nothing prevents you from challenging the charges pre-trial. The scheme there is quite simple: you write a complaint directly in the taxpayer’s personal account; if there is no answer or a refusal is received, then contact the higher department of the Federal Tax Service (in the same office). A whole year is given for the trial. But those who have already filed complaints say that typical problems like “late” payments are resolved within a couple of weeks.

• Order of the Federal Penitentiary Service dated January 14, 2014 No. 4 “On approval of the Regulations on departmental fire protection of the penal system” Order of the Federal Penitentiary Service dated January 14, 2014 No. 4 “On […]
• On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents […]
• Order of the Ministry of Health and Social Development of the Russian Federation (Ministry of Health and Social Development of Russia) dated December 14, 2009 N 984n Moscow “On approval of the Procedure for medical examination by state civilian […]

Legal advice > Entrepreneurial activity > How to pay tax penalties: how to calculate the amount

Accounting is one of the most important branches of production, requiring maximum responsibility and adherence to order. Even the most minor mistake in an accountant’s work has unpleasant consequences.

In this profession, you need to be extremely careful and try to avoid mistakes, as well as do everything on time. Otherwise, you will have to bear responsibility for the unfinished nuance, since any mistake in the amount or date leads to the imposition of penalties and interest.

But one way or another, incidents happen, and tax laws are violated, so it’s worth being aware of what these situations entail and how to calculate tax penalties.

Incorrect payment of dues

Some citizens have no idea that their tax penalties are already rising

Suppose, after all, a failure occurred and the fee or tax was not paid on time. It makes no fundamental difference whether the payment was made in full or in part; in any case, a violation of tax laws has already been committed. Now we have to figure out how to correctly calculate tax penalties.

This begs the question: what type of punishment will be imposed and what should be done? According to the law, there are two types of punishment for late paid contributions and tax payments:

Responsibility in the form of paying a fine is not always imposed on the organization, but as for penalties, this condition will definitely be met, and it is necessary to have an idea of ​​​​the order in which the calculation will occur and what the amount of the penalty will be. When a fine is imposed on an organization:

1. if the base of insurance premiums was underestimated;
2. if an error was made in calculating the amount of insurance premiums.

How are penalties calculated?

Additional penalties in the form of penalties are accrued from the next day after the end of the deadline by which it was necessary to meet and pay the required amount.

Let's give an example: let's say the fee must be paid before November 11, which means that if the debt is not repaid on this day, penalties will begin to accrue from October 12.

It is worth considering the following rule. Penalties are calculated every day. There is no need to count on weekends and holidays, thinking that you won’t have to pay for this period. Alas, every calendar day is taken into account, including Saturday, Sunday and all holidays.

Until the required amount of tax is paid, penalties will continue to be added to the required amount daily. It is logical that the sooner the contribution is made, the less amount you will have to pay.

Calculation of the amount of accrued penalties

Penalties must be paid as early as possible

What is the amount of the accrued fine? Exactly how much you will have to pay depends on the current refinancing rates. This rate is determined by the Central Bank of the Russian Federation and recalculated from time to time.

According to the Tax Code, the amount of the penalty is one three hundredth of the refinancing rate. Before calculating the required amount, you should familiarize yourself with the current refinancing rate.

In principle, it is quite possible to calculate the imposed fine yourself, but this will take some time, because you need to take into account the number of days that have passed since the final date, the current refinancing rate, and the amount of tax. But there is a simpler solution that only requires Internet access.

There are specially created online services for accounting calculations, thanks to which you can literally find out the total amount that needs to be paid in just a couple of minutes. Plus, with this method of calculation, the likelihood of making a mistake is much less than manually, because most people are unlikely to be well acquainted with the basics of accounting.

Calculation of penalties using an online service

To access the site with the desired program, you should enter the following words in the browser search bar: penalty calculator or payment calculation. The World Wide Web will provide you with a huge variety of such resources.

Next, all you have to do is choose the one you like and start calculating. Such sites usually provide a penalty calculator for use for free, so no difficulties should arise. Now the actual calculation itself.

Usually the site interface is extremely simple and all you have to do is fill out a special form. Procedure:

1. First, you must indicate the start date for the accrual of penalties. Let us remind you that this is the date that occurs the day after the deadline for repaying the tax debt. You can additionally study the corresponding clause of the Russian tax code and find out the payment dates from there.
2. The next step is to indicate the date when payment is expected to be made.
3. And the last stage is to indicate the amount of remaining tax debt or contribution.
4. All you have to do is click the “calculate” button and you’re done.

It is now known that without much effort you can independently calculate the penalty accrued for late repayment of the amount or the remaining part of the contribution. Sometimes it happens that employees of an organization know in advance that they will not be able to pay on time. In this situation, it is realistic to calculate some moves in advance and choose the most acceptable option.

Payment of property tax, land tax and tax penalties online - video tip:

Noticed a mistake? Select it and press Ctrl+Enter to let us know.

juristhelp.com

How to pay a fine to the tax office

Instructions

In many cases, bringing a debtor client to civil liability in the form of penalties, fines and various types of penalties on the part of the bank is illegal. Most people who find themselves in difficult life situations simply do not know how to defend their rights. Unable to make the next payment, the client of the credit institution falls into the trap of fines, which increase the debt like a snowball. If this is a mortgage loan, the debtor faces a real danger of losing the apartment that is pledged. There are no hopeless situations. You need to file a claim against the bank.

The basis for filing a claim in the described case must be objective reasons that do not currently allow you to pay off your debts. In this case, the bank client must first contact the bank with a request to restructure the loan. This should be done before the next payment is required. The loan officer will need to prove that you have temporary difficulties that you will soon resolve. Most often, banks accommodate the client halfway and can grant a deferment of up to 4 months without charging fines during this time. Be sure to write an application, keeping all copies certified by the office.

Find out the terms of the pre-trial settlement. They must be specified in the loan agreement. Before going to court, you must go through this stage without fail. If the bank does not agree to restructure the debt, you will have proof that you wanted to agree.

If it is impossible to reach a consensus, you can either wait for a lawsuit from the bank or go to court yourself. In the second case, the application is submitted at the place of contractual jurisdiction, which is indicated in the loan agreement. Most often this is the legal address of a bank branch. However, according to the Consumer Protection Law, an individual can file a claim at his place of residence.

It is very difficult to draw up a statement of claim on your own without knowledge of the relevant articles of law. If the cost of the issue is high, then it makes sense to hire an anti-collector - this is a lawyer who specializes in working specifically on issues of overdue loans. He will draw up an application, negotiate with collectors and the bank, and represent you in court. The minimum that you can achieve is a deferment for the duration of enforcement proceedings, as well as a reduction in fines to reasonable figures; maximum - lifting the seizure of the pledged property, restructuring the debt with drawing up a new payment schedule deferred for several months.

www.kakprosto.ru

Sample payment slip for penalties - payment to the Pension Fund of the Russian Federation, personal income tax, according to the simplified tax system, the Federal Tax Service, VAT in 2017

The article will talk about payment for penalties. What you need to know, what a sample document looks like, and how to fill it out - below.

• What you need to know

If payment of any nature is late, you will have to pay a penalty. In order to correctly fill out the receipt and calculate the penalty, you need to have a general understanding of the document.

What you need to know

The Tax Code contains deadlines within which the taxpayer must pay the fee. If the payment deadlines are not met, this is fraught with consequences in the form of payment of a penalty.

This item is specified in the agreement or provided for by law. It can be either fixed or depend on the percentage for each overdue day.

The law does not allow verbal agreements on the payment of a penalty. A written agreement is required. When calculating penalties, the amount of debt, the accrual period, and the size are taken into account.

The amount for which a penalty is calculated is taken into account only that which was not paid. Signs of a penalty are:

• application for late obligations;
• daily accrual;
• percentage ratio.

The penalty is calculated as follows:

1. The amount of debt is determined.
2. The period of delay is calculated.
3. The penalty rate is established.
4. The amount of fines for one day is determined. In this case, the amount of debt must be multiplied by the rate.
5. The total amount of the penalty is determined.

Has penalties and features:

Notification of the presence of a penalty must be sent by the tax service or fund. There is no need to pay yourself, as the payment may remain unclear.

The principle by which the penalty will be calculated depends on the type of debt. In case of tax arrears it is one, but for the bank it is another. The amount of the penalty may be specified in the agreement.

If this clause is not present, then the calculation is made on the basis of Article 395 of the Civil Code of the Russian Federation.

Definitions

Classification of species

Penalties can be legal or contractual. Depending on the relationship between the right to collect penalties and the right to compensate for damages - set-off, penalty, alternative and exclusive.

Legal - a penalty that is established by law for certain types of obligations. The amount and conditions for calculating penalties are provided for by the regulatory act, and not by the parties to the obligations.

It is mandatory to collect it. The contractual penalty is provided for in the agreement of the parties. They are the ones who agree on the amount of the penalty, the conditions and timing of its payment.

Settlement penalty is a type of penalty when losses are recovered in the part that is not covered by the penalty. A fine is imposed on top of the costs incurred.

In case of an exception, only a penalty is collected, losses are not taken into account. When paying an alternative penalty, the creditor chooses independently what to pay - a penalty or damages.

Normative base

According to Article 75, paragraph 3 of the Tax Code, a penalty is charged for each late day of payment. The same article contains a definition of the concept of “penalty”.

If non-payment of payment occurred for reasons beyond the control of the payer (for example, seizure of property), then he has the right not to pay a fine - this is stated in Article 330 (clause 2) of the Civil Code.

According to Article 333 of the Civil Code, a reduction in the amount of penalties is possible in a number of cases:

• the penalty is greater than the consequences of failure to fulfill the obligation;
• if the court rules.

The types of penalties are specified in Article 394 of the Civil Code.

In accordance with Order of the Department of Finance No. 107n, adopted on November 12, 2013, the rules for filling out receipts for payment of penalties were approved.

They concern taxpayers, tax agents, and payers of other taxes. In accordance with Article 75 of the Tax Code:

• a penalty is charged for each late payment day;
• no penalty is charged if the taxpayer was unable to make payment due to seizure of property;
• the penalty is set as a percentage, its size is 1/300;
• the penalty is paid simultaneously with the payment of the tax or after payment of another amount;
• may be recovered by force (through the court).

According to Article 113 of the Tax Code, the statute of limitations does not apply to penalties.

What does a sample payment for penalties look like in 2017?

Starting from 2017, new rules for filling out payment orders have been adopted. It must be filled out strictly in accordance with the requirements of the Central Bank of the Russian Federation.

Instructions for filling

Filling rules:

Particular attention must be paid to filling out the fields. If you provide incorrect details, the payment will not go through.

An order to pay a fine differs from a regular payment order in the following ways:

Emerging nuances

If the payment order contains errors - an incorrectly specified account or bank account, an incorrect bank name, then the payment will be considered not made. After accrual of penalties, it is necessary to display this as transactions in the accounting reports.

It looks like this - D99 K68. a fine is transferred indicating the same BCC as the VAT (for which the arrears arose).

If in the Pension Fund

If the deadline for paying contributions to the Pension Fund is missed, a penalty is imposed. In the payment order you must indicate the KBK code - 2000.

According to personal income tax

If employees are paid income, the organization is considered a tax agent. It must calculate and withhold tax from individuals correctly and on time in order to pay it to the budget.

Income can be withheld from any amount – whether paid to the taxpayer or through third parties. Tax is paid to the budget at the place of registration. It happens that personal income tax cannot be withheld.

What to do in such a situation? The taxpayer is obliged to report this to the tax office. This must be done before the tax period ends.

After notification, the obligation to withhold tax is suspended. If the taxpayer meets the deadline, no penalty will be charged. If the period ends and the tax service is not notified, a penalty will be assessed without fail.

When generating a payment, you must provide the following details:

• code KBK;
• status;
• sequence;
• OTKMO;
• the basis for the operation;
• taxable period;
• form number;
• date of compilation;
• payment type.

The document must be drawn up in 4 copies, which are submitted to the taxpayer’s bank, 2 copies to government agencies and one remains with the payer.

If the tax debt was paid voluntarily, then it is better to pay the penalty immediately.

According to the simplified tax system

The budget classification code for payment of penalties under the simplified regime in 2017 remained the same. The fine is not included in the expense book under the simplified tax system, so it is not necessary to display it in the financial statements.

The penalty is calculated in the following way: the amount that is unpaid is multiplied by the number of days of delay. Then it is multiplied by 1/300 and the current bet.

The accounting reports are displayed as follows:

Calculation of penalties under the simplified regime has its own peculiarities. If there is a delay in payment, no fine will be charged, only a penalty.

The procedure for filling out the payment slip depends on the type of basis used for calculating the penalty. In case of voluntary repayment, you should indicate - ZD.

Other details:

VAT

If the tax is not transferred or paid on time, you will have to pay a penalty. The penalty begins to accrue from the next day when the tax was due.

For example, for the 3rd quarter, taxes must be paid by December 25th. If this does not happen, then from December 26 the penalty begins to accrue.

The amount of penalties for value added tax is influenced by the following indicators:

• the amount of tax that did not go to the budget;
• period of delay;
• refinanced rate that was in effect during this period.

The formula for calculating penalties is to multiply the amount of unpaid tax by the number of days overdue. Next, divide the bet by 300 and multiply by the resulting number - amount * number of days.

You can calculate the amount of the penalty yourself or wait for a notification from the tax office. In 2017, the rules for calculating penalties are the same. Only the rate has changed; this year it is no longer 8.25%, but 11%.

Algorithm of actions:

1. Determine the amount of VAT that was not paid.
2. Determine the date when the arrears arose. The next day will be the start date for accrual of penalties.
3. Decide on the day when the debt will be repaid.
4. Establish the rates in effect at the time the penalty occurs.
5. Calculate the amount of the penalty.

Example document

For example, an organization did not pay a bill of 150,000 rubles. The delay is 20 days, the rate is 11%. Thus – 150000*20*(11/100)/300=110 rubles.

To avoid making mistakes in your calculations, you can use an online calculator. In this case, it is necessary to know with certainty:

• the full amount of debt;
• tax percentage (existing types - 18%, 10% and for those who do not pay taxes - 0%);
• first day of delay (date);
• date of payment;
• refinancing rate (set by the Central Bank).

Thus, if taxes are not paid on time, a penalty is imposed, which must be paid. It is calculated based on the basis that served as the reason.

The penalty is paid after full repayment of the debt; the taxpayer is not exempt from this. To avoid problems, it is better to pay your fees and taxes on time.

buhonline24.ru

How to pay a fine to the tax office

The taxpayer is obliged to pay not only the tax itself, but also sanctions in the form of a fine imposed on an organization or individual for violating tax laws. We will tell you about ways to pay a fine to the tax office in our consultation.

Tax inspector fines

The Federal Tax Service imposes fines for tax violations. Types of tax offenses and liability for them in the form of a fine are indicated in Chapter. 16 of the Tax Code of the Russian Federation and were considered by us in a separate consultation.

Payment of a fine to the tax inspectorate

The fine can be paid either by the debtor himself or for him by a third party (Clause 1 of Article 45 of the Tax Code of the Russian Federation).

Moreover, in accordance with the Information from the Federal Tax Service, when a fine is paid by another person, in the “TIN” and “KPP” fields of the payer, the TIN and KPP of the debtor for whom the payment is being made must be indicated. If an individual does not have a TIN, as well as in the checkpoint field when paying a fine for an individual, “0” is indicated. In the “Payer” field, you must indicate the person who issued the payment order.

An individual can pay the fine through his Personal Account or through any bank branch, having previously generated a receipt for payment in his account.

It is necessary to keep in mind that the BCC for fines to the tax office is special. In it, regardless of the type of tax, digits 14-17 take the value 3000.

Limitation period for tax fines

The deadlines for collecting fines for organizations and individual entrepreneurs, as well as individuals who are not entrepreneurs, are different.

For organizations and individual entrepreneurs, the procedure is as follows. Within 20 working days from the date of entry into force of the decision on the tax audit, as a result of which a fine was assessed, the tax inspectorate sends the taxpayer a request to pay the fine (Clause 2 of Article 70 of the Tax Code of the Russian Federation). If this requirement was not fulfilled in a timely manner, no later than 2 months from the date of expiration of the period specified in the requirement, the tax inspectorate makes a decision to collect a fine at the expense of the taxpayer’s funds. If the tax office misses this two-month deadline, it has 6 months from the date of expiration of the deadline for fulfilling the requirement to file an application with the court to collect a fine (Clause 3 of Article 46 of the Tax Code of the Russian Federation).

If there are not enough funds in the taxpayer’s accounts to pay off the fine, the tax inspectorate may decide to collect the fine from the taxpayer’s property. To make such a decision, she is given 1 year from the date of expiration of the payment period specified in the request. If the tax office does not make such a decision within this period, then within 2 years from the expiration of the payment period specified in the request, it can file an application against the debtor in court to collect a fine at the expense of the debtor’s property (Clause 1 of Article 47 of the Tax Code of the Russian Federation) .

As for the deadlines for collecting fines from individuals who are not entrepreneurs, this is the case. If the amount of the fine upon request (taking into account all overdue taxes, fees and penalties) exceeds 3,000 rubles, then the tax inspectorate, within 6 months from the date of expiration of the deadline for fulfilling the demand, submits an application to the court (Clause 1 of Article 48 of the Tax Code of the Russian Federation).

When the amount of debt on demand, taking into account the fine, does not exceed 3,000 rubles, the tax inspectorate will not rush to go to court.

If, within 3 years from the date when the deadline for fulfilling the earliest demand for payment in an amount of less than 3,000 rubles has expired, the taxpayer’s debt, taking into account the new demands issued, exceeds 3,000 rubles, an application to the court will be filed within 6 months from the date when the total the debt on claims exceeded 3,000 rubles.

If, within 3 years from the date of expiration of the earliest requirement for an amount of less than 3,000 rubles, the tax debt of an individual has not exceeded 3,000 rubles, an application for collection will be filed with the court within 6 months from the date of expiration of such a three-year period (p 2 Article 48 of the Tax Code of the Russian Federation).

Penalty size

The tax office itself calculates penalties, so you don’t have to waste your time on calculations. But it’s still useful to know why they require penalties from you and how they were calculated for you. This way you can estimate your expenses in advance if you suddenly missed a deadline, and you can even check the tax office.

Penalties are calculated for each day of delay - the longer you do not pay, the more penalties will be charged. If the amount of the debt and the duration of the delay are small, few penalties will be charged: 0.72% of the tax for the month of delay.

The key rate is set by the Central Bank. Take into account the one that was valid during the period of delay. You can find it on the website of the Central Bank of the Russian Federation. From September 17, 2018, the key rate is 7.5%, and from December 17 - 7.75%.

Penalties begin to accrue the day after the deadline for payment expires, and end on the day you remit the tax. That is, for the day when you paid the debt amount, there will be no more penalties. This position is shared by the Ministry of Finance in a letter dated July 5, 2016, and the Tax Service in a letter dated December 6, 2017.​

For example, October 25 is the last day to pay taxes, and you transferred the money only on October 29. Penalties will be accrued for 3 days - October 26, 27 and 28.

Calculation of penalties using an example

Until October 25, Nikita must pay an advance payment under the simplified tax system for 9 months—50 thousand rubles. But he waited for payment from the client and transferred the tax only on November 1. We will calculate penalties for 6 days of delay.

First, we look at the key rate on the website of the Central Bank of the Russian Federation - since December it has been 7.75%. Now let’s substitute everything we know into the formula:

7.75% / 300 * 50,000 * 6 days = 75 rubles.

This amount will have to be paid along with the tax amount.

In fact, few people count penalties manually. It is more convenient to use a calculator.

Penalty calculator

How to use the calculator

1. Choose whether you are an individual entrepreneur or an organization.
2. Indicate the amount of tax that was not paid on time.
3. Specify the deadline for paying the tax. For example, for the simplified tax system for the 1st quarter of 2019, this is April 25.
4. Indicate the day on which the tax was actually transferred.
5. Do not include the day of payment as late - the tax office said this in a letter dated December 6, 2017.

Penalties for LLCs from October 1, 2017

Since October 1, penalties for LLCs for long delays have increased. If you do not pay tax for more than a month, then from the 31st day the penalties will become twice as large.

The World of Socks organization did not pay the simplified tax system for the 1st quarter of 2018 until April 25. And for 40 days now she has been in debt of 20 thousand rubles. Here is how penalties for this delay are calculated:

For 30 days of delay = 7.25%/300 x 20 thousand x 30 days = 145 rubles.

For 31-40 days of delay = 7.25%/150 x 20 thousand x 10 days = 96.67 rubles.

In total, for 40 days of delay, Mir Socks LLC will pay 241.67 rubles in penalties.

Nothing changes for individual entrepreneurs. Even after a month of delay, they pay 1/300 of the key rate.

Deadlines for paying penalties to the Federal Tax Service

Penalties are paid voluntarily or at the request of the tax office. Penalties on demand must be paid within 8 working days after receipt, unless the tax office has established a different deadline. If you miss the deadline, the bank will block the amount of debt in the account.

You don’t have to wait for the request and pay the fines in advance. Calculate their size yourself or find out from the tax reconciliation.

How to pay penalties on individual entrepreneur taxes?

• First, find out if you have penalties: to do this, check with the tax office or register in your personal taxpayer account on the Federal Tax Service website.
• Prepare your payment on the tax website. Instructions for filling out are in the article “ How to create a payment order to pay penalties and fines ».

For LLCs the procedure is the same.

How will Elba help pay the fines?

Elba will prepare the payment automatically upon request from the tax office. Read in article, how to do it.

To find out the amount of penalties, send a request for reconciliation with the tax office: section Reporting → Reconciliation with the tax office → Create a statement of transactions for settlements with the budget.

Tax inspector fines

The tax inspectorate may impose a fine in addition to penalties. But you won't be fined just because you missed a deadline. To impose a fine, you must incorrectly calculate the tax and underestimate it. This is explained by the Supreme Arbitration Court in paragraph 19 of the resolution.

• If you pay tax later than necessary, but in the correct amount, only penalties will be charged.
• If you underestimate the tax in your return and pay this amount, the tax office will charge additional taxes, penalties and fines.

The amount of the fine is fixed; it is charged not for days of delay, like penalties, but for the violation as a whole. The fine for non-payment of tax is 20% of the debt amount if the tax was not underestimated on purpose, 40% if it was intentionally underestimated.

It is useful to remember about penalties and fines

1. The tax office charges penalties if taxes and fees are not paid on time.
2. Penalties are calculated for each calendar day of delay. The amount of penalties is approximately 10% per annum of the debt amount for an individual entrepreneur and about 20% for an LLC.
3. From October 1, 2017, LLCs from 31 days of delay pay twice as many penalties as before.
4. In addition to penalties, the tax office may charge a fine. But to do this, you need to calculate the tax incorrectly and show an underestimated amount in the declaration. Simply missing a deadline will only result in penalties.

Such an operation is not accepted by tax authorities.

They will search for the property of the LLC and seize it under Art. 47 Tax Code of the Russian Federation.

In the case provided for in paragraph 7 of Article 46
of this Code, the tax authority has the right to collect tax at the expense of property,
including at the expense of the taxpayer’s (tax
agent) - an organization or an individual entrepreneur within the limits of amounts
specified in the request for payment of tax, and taking into account the amounts in respect of which
collection was made in accordance with Article 46
of this Code.

Collection of tax at the expense of the taxpayer's property
(tax agent) - organization or individual entrepreneur
carried out by decision of the head (deputy head) of the tax office
authority by sending it on paper or in electronic form within
three days from the date of such decision, the relevant resolution
bailiff for execution in the manner prescribed
Federal Law “On Enforcement Proceedings”, taking into account the specifics
provided for by this article.

Decision to collect tax from property
entrepreneur is accepted within one year after the expiration of the execution period
tax payment requirements. Decision to collect tax from property
taxpayer (tax agent) - organization or individual
entrepreneur, accepted after the expiration of the specified period is considered
invalid and not enforceable. In this case, the tax authority may
apply to the court for recovery from the taxpayer (tax
agent) - an organization or individual entrepreneur due to
payment of the tax amount. The application may be filed with the court within two years from
the day of expiration of the deadline for fulfilling the requirement to pay tax. Missed by
for good reason, the deadline for filing an application may be restored by the court.

Was the lawyer's response helpful? + 0 - 0

Collapse

Client clarification

Igor, thank you. Those. Did I understand correctly that I, as the CEO of an LLC, cannot pay fines and penalties for the company as an individual? The company's account is now closed, therefore the company has no funds. What actions need to be taken to resolve the issue? If the bailiffs come to the address to seize property, but there is nothing there, what then? They couldn’t describe it in their own words, without legal subtleties. Thank you.