Grounds for forced collection of taxes from the debtor
Every taxpayer - be it an organization, individual entrepreneur or individual - is obliged to pay taxes to the budget in accordance with the Tax Code of the Russian Federation and do it independently. As a rule, payers also calculate the amount of taxes (with some exceptions) independently. But, for example, transport, land and property taxes for individuals are calculated by the tax authorities.
If the taxpayer has not paid the tax within the period established by law, the Federal Tax Service has the right to take measures to forcibly collect it from the budget. This right is given by the Tax Code of the Russian Federation.
The tax office generally collects taxes using the following algorithm:
New forms for registration of legal entities and individual entrepreneurs
New forms for registration of legal entities and individual entrepreneurs:
• R 11001;
• R 12001;
• R 13001;
• R 16001;
• R 21001;
• other.
The procedure for filling out and processing applications and notifications has been updated. The changes will take effect from November 25, 2020.
The Federal Tax Service of Russia (FTS) has issued an order on new forms for state registration of legal entities, individual entrepreneurs and peasant farms. This is the first change in registration documents in 8 years. During this time, significant changes have occurred in Russian legislation related to business registration. Current documents do not allow these standards to be fully implemented. Order of the Federal Tax Service No. ED-7-14/ [email protected] dated 08/31/2020 allows the legislative changes to be applied in full and introduces new registration forms to the tax office for all situations and changes in the activities of legal entities and individual entrepreneurs. Order of the Federal Tax Service No. ММВ-7-6/ [email protected] dated January 25, 2012, which approved the current forms (notifications, messages) for registration of legal entities, peasant farms and individual entrepreneurs, will become invalid.
Additionally:
1. Documents required for registration of a legal entity.
2. New forms for state registration of organizations, individual entrepreneurs and peasant farms have been approved.
3. Opening an individual entrepreneur in 2021: step-by-step instructions.
4. How to write an application to add OKVED codes.
5. OKVED codes for individual entrepreneurs in 2021.
6. How to close an individual entrepreneur in 2021
New registration forms from 11/25/2020
The Federal Tax Service approved the following forms by order:
• R 11001 “Application for state registration of a legal entity upon creation”;
• R 12003 “Notification of the start of the reorganization procedure”;
• R 12016 “Application for state registration in connection with the completion of the reorganization of a legal entity”;
• R 13014 “Application for state registration of changes made to the constituent document of a legal entity, and (or) changes to information about the legal entity contained in the Unified State Register of Legal Entities”;
• R 15016 “Application (notification) for liquidation of a legal entity”;
• R 16002 “Application for making an entry in the Unified State Register of Legal Entities on the termination of a unitary enterprise, state or municipal institution”;
• R 18002 “Application (notification) on state registration of an international company, international fund”;
• R 21001 “Application for state registration of an individual as an individual entrepreneur”;
• R 24001 “Application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs”;
• R 26001 “Application for state registration of termination by an individual of activities as an individual entrepreneur”;
• R 24002 “Application for amendments to information about peasant (farm) holdings contained in the Unified State Register of Individual Entrepreneurs”;
• R 26002 “Application for state registration of termination of peasant (farm) farming.”
Additionally:
1. How to fill out an application for state registration of a legal entity upon creation using form N P 11001.
2. How to notify the registration authority about the reorganization of a legal entity.
3. How to reorganize an LLC in the form of division.
4. What is the procedure for voluntarily liquidating an organization in the form of an LLC?
New forms come into effect from November 25, 2021; they cover all changes in business activities from the moment of registration to liquidation. The order defines the procedure for filling out and processing updated registration documents. Compared to the current registration documents, there are fewer of them:
• one form R 12003 on reorganization will replace two old ones - R 12001 and R 12003;
• the new form P 13014 combined forms P 13001 and P 1400;
• the new liquidation form R 15016 will replace the old R 15001 and R 16001.
A special document has been introduced for the registration of international organizations - R 18002. Until now, there has been no division. Some new forms of documents simply changed the name: form R 12016 on the completion of the reorganization is now called R 16003, but its essence has not changed.
What changes have been made
In the new forms, tax officials took into account all changes in legislation over the past 8 years. It is now possible to enter information into the Unified State Register of Legal Entities:
• on the existence of a corporate agreement and its content;
• on the joint or separate exercise of powers by the heads of a legal entity, when there are several of them;
• about the email address of the legal entity;
• about the name of the organization in a foreign language;
• on the combination of various forms of reorganization;
• on extending the liquidation period of the LLC.
Let's look at how the new form of registration form differs from the current R 11001. The main difference is the presence of new fields. In 2021, the Ministry of Economic Development, by order No. 411 dated August 1, 2018, introduced standard charters of legal entities, which they use in accordance with the Civil Code of the Russian Federation instead of individual ones. LLC participants declare such a desire when creating an organization, but the old form did not allow this. The new form R 11001 on sheet 4 contains a note stating that the organization operates on the basis of a standard charter indicating the document number. This is what it looks like:
For an organization, not only the data of an individual is indicated (as now), but also the data of a legal entity (OGRN, TIN), which acts without a power of attorney on behalf of the new legal entity in accordance with Article 5 of Federal Law No. 129-FZ of 08.08.2001.
There is an opportunity to declare a restriction of access to Unified State Register of Legal Entities information. The new forms for registering individual entrepreneurs are not much different from the old ones. They took into account the need to indicate an email address and adjusted the names of the fields for the address (place of residence).
The updated form R 15016 took into account the requirement of Article 21 of Federal Law No. 129-FZ of August 8, 2001, regarding the notification of the absence of arrears in payments provided for by labor legislation for employees dismissed in connection with the liquidation of a legal entity.
There have been significant changes in the design of forms - new forms from the Federal Tax Service allow them to be printed on both sides, and when filling out by hand, it is permissible to use not only black paste, but also blue or purple. The electronic format of documents and the deadlines for their consideration have been updated.
Documents used to conduct collection operations
To carry out the above collection operations, tax authorities use documents in approved forms. These forms were approved by order of the Federal Tax Service dated February 13, 2017 No. ММВ-7-8/179.
In September 2021, a new order of the Federal Tax Service was issued - dated August 14, 2020 No. ED-7-8/583, which introduces new forms of tax documents from 2021. It was published on September 14, 2020. The text of the order states that it begins to operate 6 months after its official publication.
Thus, tax authorities will apply new forms of demands and decisions from March 14, 2021 .
Form form P14001
The application in form P14001 was approved by Order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/ [email protected] After the new OKVED-2 classifier came into force, changes were made to the form (Order of the Federal Tax Service ММВ-7-14 / [email protected] dated 05/25/2016). In 2021, this form continues to remain relevant, although the tax service has been planning to significantly change it for several years.
Application form P14001 (form to fill out in pdf format)
The full application form includes 51 pages, but only some of them are filled out - separately for different information. Blank pages are not printed and not submitted to the Federal Tax Service.
What changes have been made since 2021?
The adjustments are not of any drastic nature. Let's look at some of them:
- UIN details have been entered into the tax payment requirement for organizations and a table has been added with the details by which payment should be made;
- in the payment request for individuals in the table, the details of KBK and OKTMO are replaced by UIN;
- In the decision to collect funds from a bank account, the wording of the text of the decision was slightly changed.
And other similar changes.
In addition, starting from 2021, new forms of Federal Tax Service documents have been added for tax purposes:
- requirement for the return to the budget of tax amounts (interest) received in excess by the taxpayer (credited to him) - Appendix No. 4;
- requirement for payment of a sum of money under a bank guarantee (guarantee agreement) – Appendix No. 5.
New form 2-NDFL in 2021
Home / Other
Download the form or sample for filling out 2-NDFL (valid until the end of 2021)
Download form 2-NDFL (new from 2021)
Download the form for a certificate of income and personal income tax for an individual (new from 2021)
View instructions for filling out the certificate
On 10/23/2018, a new order of the Federal Tax Service of the Russian Federation dated 10/02/2018 N ММВ-7-11/ [email protected]
This regulatory act approved a completely new form of the 2-NDFL certificate, as well as the procedure for filling it out and submitting it to the Federal Tax Service.
From the moment the new Order comes into force (from 01/01/2021), the following cease to apply:
- Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 as amended. dated January 17, 2018, which approved the old certificate form, as well as the procedure for filling it out;
- Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576, which established the regulations for submitting information to the tax authorities.
What changed?
There are different forms of certificates for submission to the tax office and issuance at the request of the employee:
- Form 2-NDFL KND 1151078 (Appendix No. 1 to the Order);
- Certificate of income and tax amounts of an individual (Appendix No. 5 to the Order).
The name, structure and content of the certificate for the Federal Tax Service have been changed:
- The discrepancy between the name and content of the document, which was observed earlier, has been corrected (now the form is called “Certificate of income and tax amounts of an individual”);
- the new form contains fewer sections (3 instead of 5), but is located on two sheets: the “old” section 3 is placed on a separate page in the appendix “Information on income and corresponding deductions by month of the tax period”;
- a code has now been added to the information about the details of the notice of granting deductions: “1” – provision of a property deduction to the taxpayer, “2” – social deduction, “3” – reduction of personal income tax by the amount of fixed advance payments (previously only the document number and the date of its issue were indicated) .
The Order is also accompanied by a new form for the register of certificates 2-NDFL (Appendix No. 1 to Appendix No. 4 of the Order), supplemented with lines for entering details (signs of submitted certificates) of reorganized legal entities.
In addition, the rules for submitting reports to the Federal Tax Service exclude the possibility of submitting 2-NDFL on electronic media (flash drives, disks, etc.). And when submitting the form through TCS channels, the previously existing limitation has been canceled: 3,000 certificates in one file.
The certificate that will be issued to employees is almost identical in appearance to the still valid form 2-NDFL. The line about the attribute, the adjustment number and the Federal Tax Service code, as well as the details of the notification of the provision of a deduction, have been removed from it. Otherwise, the order of filling remains the same.
Sample of the new form 2-NDFL (KND 1151078)
Sample certificate of income and tax amounts for an individual
Read in more detail: New certificate 2-NDFL
Did you like the article? Share on social media networks:
- Related Posts
- Personal income tax (NDFL)
- LLC taxes and payments in 2021
- Liquidation of an LLC in 2021: step-by-step instructions
- LLC reporting in 2021
- Tax holidays for individual entrepreneurs in 2021
- Budget classification code (BCC): table
- Fixed contributions for individual entrepreneurs in 2021
- Taxes and payments for individual entrepreneurs in 2021
Discussion: 3 comments
- Svetlana:
02/16/2018 at 15:42Do employees also need to provide the same certificate upon dismissal, or is the form slightly different? Why do they need the “attribute” or “adjustment number” fields?
Answer
Alexei:
02/19/2018 at 00:39
Hello. The employee is given a standard certificate form; no separate form is provided for such a case (clause 3 of Article 230 of the Tax Code of the Russian Federation).
The procedure for filling out the “attribute” and “adjustment number” fields is described in detail in the instructions for filling out the 2-NDFL certificate (the link is at the very beginning of the article).
Answer
02/20/2019 at 13:27
2-NDFL for 2021 - is the page number and double income encrypted in the barcode for employees with an income of more than 15 units per year?
Answer
