Who will have their debts forgiven in 2021 - tax amnesty for individual entrepreneurs

At the end of 2021, President V. Putin announced a tax amnesty for individuals and individual entrepreneurs. Federal Law No. 436-FZ dated December 28, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” has been adopted and will begin to apply in 2021. What taxes will the debt be written off for? Will employers participate in the amnesty? Will employers be required to exchange any information with tax authorities? Will transport, land and real estate taxes be written off? Are debts on taxes and insurance contributions amnestied for individual entrepreneurs? What applications and documents are needed to write off dogs? Let's look at the main questions.

Tax amnesty for citizens, land tax benefits for pensioners

Amendments to the Tax Code of the Russian Federation concern the taxation of profits of controlled foreign companies, and also implement the presidential initiative to write off citizens' tax debts.

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Owners of land plots can carry out land surveying and register their acres for free.
It was decided to write off the debts of citizens for property taxes as of January 1, 2015, as well as the debt for penalties accrued on the specified arrears.
The tax amnesty also applies to individual entrepreneurs. Their arrears on insurance premiums and debt on corresponding penalties and fines accrued as of January 1, 2021 will be written off, as well as tax debts as of January 1, 2015 (except for mineral extraction tax, excise taxes and taxes paid when moving goods across the border ).

Income received by citizens from January 1, 2015 to December 1, 2021 is exempt from personal income tax

upon receipt of which the tax was not withheld by the tax agent (except for salaries, dividends, interest, winnings and prizes, gifts).

Pensioners, veterans, disabled people and some other preferential categories of citizens are exempt from paying land tax on plots of 6 acres that they own.

(you will have to pay tax for the extra hundred square meters).

For IT organizations that have entered into agreements to carry out technology-innovative activities and make payments to individuals working in a technology-innovation or industrial-production SEZ, reduced insurance premium rates are introduced.

The rules for taxation of profits of controlled foreign companies are also being adjusted. The rules for calculating and paying income tax by SEZ residents in the Kaliningrad region are being clarified.

A number of changes concern the withholding of personal income tax on winnings received by participants in gambling and lotteries, and the calculation of VAT by subjects of natural monopolies.

The federal law comes into force on the date of its official publication, except for certain provisions for which a different period of entry into force is provided.

Procedure for making a decision on writing off tax debt

Guided by the data received by the Pension Fund and the Social Insurance Fund, employees of the Federal Tax Service will make decisions on recognizing debts as bad. According to the president's clear instructions, this process must be free of bureaucracy.

Tax debts will be “reset to zero” by the tax inspectorates at the place of registration or location of the taxpayer’s property. The reason for the write-off will be information about the amount of a person’s debt taken from a fiscal authority or extra-budgetary fund. The participation of the debtor in this procedure is not provided.

Thus, debt write-off will take place automatically, without the involvement of the judiciary.

Debt verification methods

You can find out about the existence of debts to the Federal Tax Service in the personal accounts of the taxpayer or individual entrepreneur posted on the official website of the Federal Tax Service. You can create an account with the help of a tax officer, who will provide the appropriate access. The stages of debt forgiveness in 2021 will be tracked through this service. Debts of individuals to the Federal Tax Service that arose after January 1, 2015 must be paid.

One of the goals of the amnesty is to “harmonize” the relationship between the taxpayer and the state

Who will be affected by the amnesty according to the law?

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In 2021, the 3-NDFL declaration will be submitted using a new form.
Reporting for 2021 Since the new year, individuals and individual entrepreneurs have been forgiven their debt on property taxes for periods before January 1, 2015 (Federal Law No. 436-FZ dated December 28, 2017, published on the website of the President of the Russian Federation).
Article 12 of Law No. 436-FZ establishes that arrears for transport tax, personal property tax, land tax, formed as of January 1, 2015, as well as arrears of penalties accrued on this arrears, are considered uncollectible and must be written off. The decision to write off debts is made by tax authorities independently, without the participation of individuals, based on information in the database about the amounts of arrears and debt for penalties and fines. You do not need to submit an application to the tax office for this.

In December 2021, a tax amnesty was announced for individuals and individual entrepreneurs. Based on this, a law was adopted that defines the procedure and conditions for writing off tax debts of individual entrepreneurs and individuals.

For what debts is a tax amnesty provided, what is the maximum amount for tax write-off, and where to go to cancel the debt.

Tax amnesty implies the following:

1. Exemption from the obligation to pay tax on certain grounds;

2. Exemption from liability for violation of an obligation that is directly related to the payment of tax.

Tax amnesty also implies such measures that provide the taxpayer with the right to pay taxes for which the payment deadlines have already expired.

Categories of taxpayers covered by the amnesty

The amnesty will affect several categories of taxpayers:

• Individual entrepreneurs and individuals who have lost their individual entrepreneur status;
• notaries;
• lawyers;
• persons with private practice in the Russian Federation;
• individuals.

Organizations are not included in this list.

Individual entrepreneurs and insurance premiums

Regardless of the volume of business, the individual entrepreneur is required to pay insurance premiums. Even if his business failed, his obligations to the Federal Tax Service remain in force. Given the unstable economic situation, startups are increasingly failing. However, unlucky entrepreneurs continue to receive payments for insurance premiums. If you do not pay off the resulting debts, the individual entrepreneur will not be able to officially work. Due to accumulated debts, he will also be unable to close his business.

Among small businesses, such receipts cause the greatest indignation. For example, if an individual entrepreneur has not provided a declaration of income, contributions are calculated at the maximum, reaching 200,000 rubles, not counting penalties and fines. At the same time, the fact of making a profit does not matter to the fiscal authorities. In the case of “zero” income, the individual entrepreneur is still obliged to fulfill financial obligations to the tax office. Since a civilized procedure for leaving the ranks of individual entrepreneurs has not been developed, a large number of inactive individual entrepreneurs are among the debtors.

The amnesty will allow individual entrepreneurs to get rid of the tax burden. To identify inactive “merchants”, fiscal services will be guided by 2 criteria:

• failure to report;
• no movement on at least one current account for 12 months.

In addition, tax authorities can find data on the commercial activities of individual entrepreneurs using the Internet.

Pensioners and land deductions

With official retirement, a bonus appears in the form of exemption from property tax. There is no need to pay 13% for one apartment or garage, for example. Such privileges do not apply to land tax. The only exceptions are the constituent entities of the Russian Federation, whose authorities at the local level made a decision on tax relief.

Land tax has long been a burden for older people, especially those living in the capital or the Moscow region. Often they are not able to pay “heavy” bills, the size of which reaches 20,000 rubles. With the advent of 2021, pensioners will be included in a preferential category in terms of land tax, but not at the regional, but at the federal level.

The system of land benefits will be changed. Until 2021, land benefits were not provided in full, but in the form of a deduction. The tax was withheld from the cadastral value of the plot, and 10,000 rubles were deducted from the amount received.

As part of the adopted innovations, the benefit was changed. The tax base will be calculated minus 600 m2 from the area of ​​the land plot. Such an innovation will make it possible to exempt beneficiaries who own small plots from land tax. The “preferential” list includes women over 55 years of age and men over 60 years of age. The deduction is provided for 1 land plot.

This measure will have a positive impact on the budget of pensioners. The average cadastral value of land in the Moscow region is 154,300 rubles per one hundred square meters, respectively, the tax on a plot of 6 acres is 28,000 rubles annually. Even if you use the provided deduction of 10,000 rubles, the tax amount will decrease by approximately 200 rubles. With the adoption of amendments to the Tax Code of the Russian Federation, a plot of 6 acres is completely exempted from this duty.

Tax authorities will make the decision to write off debt independently

What types of tax amnesties have already been announced?

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What laws come into force in 2021: pensions, benefits, car owners, migrants, football
Until now, several types of tax amnesties have already been announced in the new Russia.
The first, in 1993, lasted 1 month and 3 days, while legal entities and individuals had the right to declare their arrears, and then transfer their budget without possible consequences; The second amnesty was announced in 2007 and lasted 1 year, while only individual entrepreneurs and individuals took part, and only income that was received before 2006 could be repaid.

The third amnesty lasted from July to December 2015, and some taxpayers were able to file returns, revealing assets (property and cash) that had previously been kept secret.

One important difference between previous amnesties was that there was no complete cancellation of tax arrears during the amnesty of previous years.

The taxpayer was only obliged to pay tax to the budget and (or) submit a declaration, while avoiding penalties. The current tax amnesty provides for complete relief from certain taxpayer liabilities, both in taxes and insurance premiums.

Tax amnesty for pensioners and beneficiaries

The problems described above are not relevant for those citizens who have already completed their working career due to old age. Pensioners are exempt from paying some property taxes, in particular from payments for one garage, one house or a single apartment. However, the land ownership tax for this category of citizens was not abolished. The only exceptions are those parts of the country and its regions in which additional measures have been taken to provide material assistance in the form of special benefits to this segment of the population.

The disproportion between the tax on land plots and the pensions of the majority of citizens forced the state to pay attention to this problem. So, as an example, we can consider the Moscow Region plots of standard “six hundred square meters”. They are subject to a tax of 15 to 20 thousand rubles per year, which may be unaffordable for most pensioners living only on state benefits. In this connection, it was decided to amend the current tax legislation regarding the taxation of pensioners.

In 2021, at the federal level, it is proposed to include pensioners among those beneficiaries who have relief on land tax. The system for providing some benefits will also undergo changes. So, if until 2021, disabled people, as well as veterans, already had benefits for land tax, in the form of a deduction of 10 thousand rubles, now it is proposed to levy tax only on land that exceeds an area of ​​6 “acres”.

This need is due to the fact that land tax is calculated based on the cadastral value. But it’s no secret that in most cases it is very overestimated, since it is calculated without taking into account the individual characteristics of ownership and the market situation. Not everyone has the financial, and in the case of disabled people and veterans, the physical ability to challenge the cadastral value in court. The result of all this is significant overpayments by citizens. At the same time, a deduction of 10 thousand rubles does not significantly reduce the tax burden.

According to the proposed amendments, for the preferential category of individuals, including pensioners, it is planned to charge tax on only part of the land plot. That is, if you own six “acres,” then such land will not be subject to payments at all. If the beneficiary has a plot of 9 acres, then the tax will be charged on only three of them; 10 “acres” - for four of them and so on. If the plot is not the only one, then taxes on the second and subsequent plots will be collected in full.

Features of the 2021 tax amnesty for individuals

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Russians will be forgiven of tax debts from three years ago and will be provided with a deduction of six hundred.
Vladimir Putin, at a conference in December 2021, formulated the essence of the event this way: tax debts that have arisen in previous years are sometimes not related to the individual himself, but are directly related only to the imperfections of the tax system.
At the same time, the amount of debt amounts to 41 billion rubles and concerns 42 million people. The main proposal was that people should be exempted from these payments in such a way that they would not have to contact the tax office. Such an amnesty should apply to both individuals and entrepreneurs. The statement of the President of the Russian Federation was followed by the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” which came into force on January 1, 2021.

As stated above, the amnesty will affect entrepreneurs and individuals, and this category of taxpayers means:

Individual:

they mean citizens who have rights and legal capacity. Legal capacity of citizens arises at birth, and legal capacity - after adulthood;

Individual entrepreneurs (IP):

By entrepreneur I mean an individual who has gone through the procedure of registering her as an entrepreneur. Having received this status, an individual has the right to carry out activities aimed at making a profit, that is, entrepreneurial.

Prerequisites for introducing an amnesty

According to statistics, every third citizen of the Russian Federation has outstanding financial obligations to the state. These data relate only to unpaid funds to the treasury. They do not apply to banking structures.

The result of the press conference on January 14, 2017 was the president’s statement about the write-off of irrelevant taxes that do not meet the interests of the country and its residents. The head of state's proposal to hold a mass amnesty was transferred to paper as soon as possible. It took the deputies 1 week to amend the law. The “pardon” should come into force on January 1, 2018. The official text will be presented in the Rossiyskaya Gazeta publication.

This is not the first time in the history of Russian lawmaking that such an initiative has been introduced. Similar innovations, for example, took place in 2015 – 2021, 2006 – 2007, 1993. As of January 1, 2015, the amount of overdue payments amounted to 103,000,000,000 rubles. By the end of 2021, due to the expiration of the statute of limitations on many debts and their partial payment, the amount decreased to 41,000,000,000 rubles.

Debts for which the statute of limitations of 3 years has expired are considered bad. Also included in this category are debts for which the impossibility of fulfilling financial obligations has been officially recorded.

Bad debts flowing smoothly from year to year not only place a heavy burden on the shoulders of taxpayers, but also burden the apparatus with an unnecessary administrative burden. In addition to psychological discomfort, they limit the possibilities of movement: it is forbidden to leave the country with particularly large debts.

The statute of limitations is 3 years

What is the tax amnesty for individual entrepreneurs?

Now let's look at how the amnesty affected entrepreneurs. IP. Depending on the taxation system, they pay the following taxes:

• BASICALLY, with such a system, the entrepreneur pays personal income tax and VAT;
• simplified tax system, the entrepreneur pays a single tax;
• UTII, an entrepreneur pays a single tax that does not depend on his income;
• PSN, the entrepreneur pays the cost of the patent;
• The Unified Agricultural Tax, the entrepreneur pays a single tax, is applied only by agricultural producers.

It is important to note that the tax amnesty implies the writing off of debts on taxes, penalties and fines as of January 1, 2015.

The following types of taxes for individual entrepreneurs are excluded: mineral extraction tax, excise tax and taxes paid when moving goods across the border of the Russian Federation.

In general, the tax amnesty affected even those entrepreneurs who had already lost this status. The amount of debt write-off is not limited. The basis for debt write-off is only the fact of debt existence as of January 1, 2015, and no additional conditions are taken into account.

What debts will be written off for individual entrepreneurs

What debts will be written off for individual entrepreneurs regarding taxes and insurance premiums? There are some peculiarities here.

Individual entrepreneurs came under amnesty on taxes (on debts as of 01/01/2015)

An individual entrepreneur can apply one of five taxation systems and pay taxes within this system. Let's list the main taxes that businessmen pay.

Article 12 of the law under comment provides for the write-off of tax debts of individual entrepreneurs. It is stipulated that the following are considered uncollectible and subject to write-off:

• arrears on all taxes as of January 1, 2015 (except for the mineral extraction tax, excise taxes and taxes payable in connection with the movement of goods across the border of the Russian Federation);
• arrears of penalties for the specified arrears and arrears of fines as of the date the tax inspectorate made a decision to write off debts.

Writing off the designated debt also applies to individual entrepreneurs who have lost the status of a businessman.

In relation to individual entrepreneurs, we are talking about writing off any amounts of tax debt. So, for example, tax authorities will be required to write off debts for any amount, for example, under the simplified tax system, UTII or patent tax. All penalties and fines are also cancelled. There are also no special requirements or conditions for applying the tax amnesty for individual entrepreneurs. That is, the very fact of having a tax debt as of January 1, 2015 is in itself grounds for amnesty.

Individual entrepreneurs were subject to an amnesty on insurance premiums (on debts as of 01/01/2017)

A very large number of individual entrepreneurs have arrears in paying social contributions “for themselves.” At the same time, the amount of debt some have is quite impressive. So, for example, the maximum amount for mandatory pension contributions in 2021 is 154,851.84 rubles, for contributions to the Federal Compulsory Medical Insurance Fund - 3,796.85 rubles. Some individual entrepreneurs have accumulated debt for years and already amount to about a million rubles.

The commented tax amnesty covers the possibility of forgiveness for individual entrepreneurs of debt on fixed insurance premiums “for themselves,” as well as penalties and fines on them. We are talking about contributions that individual entrepreneurs calculated in accordance with Article 14 of Federal Law No. 212-FZ of July 24, 2009 (it has already lost force).

According to the amnesty law, arrears of insurance premiums and arrears of penalties and fines in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund for individual entrepreneurs and persons engaged in private practice are considered hopeless for collection. We are talking about debts incurred as of January 1, 2021 and attributed to individual entrepreneurs, lawyers, notaries and other persons engaged in private practice, including those who by this time had already ceased their activities.

Tax authorities will write off arrears of contributions up to January 1, 2021 only for those individual entrepreneurs who did not conduct business and did not submit reports, as a result of which they were assessed contributions in the maximum amount. The basis for writing off debts will be the amount of debt to the tax office or funds. That is, to write off debt on insurance premiums, individual entrepreneurs do not need to collect any documents and contact the Federal Tax Service or extra-budgetary funds.

If an individual entrepreneur regularly paid his contributions until 2021, submitted reports on them, but has, for example, one payment overdue, then such a payment will not fall under the amnesty. After all, the President said at a press conference that those who were registered as individual entrepreneurs but were never engaged in business were eligible for amnesty. A man started a business, but something didn’t work out for him, such people should not be punished, the President urged.

In our opinion, if an individual entrepreneur has arrears on insurance premiums, then it makes sense to ask your Federal Tax Service in January 2021 when the decision to write off will be made. Let us note that before the adoption of the commented law, it was impossible to write off the debt of individual entrepreneurs on insurance premiums “for themselves” without a court decision. Now the decision on write-off will be made by the Federal Tax Service.

Where to apply to write off arrears?

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The movable property tax will return in 2021.
Entrepreneurs and individuals will not need a special application to the tax office.
Tax debt write-off decision

will decide
independently
based on your own data. At the same time, the inspectorate is not obliged to notify taxpayers.

You can find out whether the debt of an entrepreneur or individual is included in the amnesty by checking with the tax authority.

Let us also keep in mind that the amnesty applies only to those persons who have accumulated debt as of the specified date; all those entrepreneurs and individuals who paid taxes on time cannot claim their refund from the budget.

Who will write off and in what time frame?

No initiative is required from an individual entrepreneur to write off debts

Write-off of debts under individual entrepreneurs will be carried out unilaterally. This means that entrepreneurs do not need to submit an application or other documents to start the procedure. The Federal Tax Service department independently initiates the launch of the amnesty procedure. However, the legislation does not provide for an obligation to notify entrepreneurs about debt write-off. Write-offs can be made:

• At the location of the property;
• At the place of permanent registration of the individual entrepreneur.

The time frame for the tax amnesty is also not specified. However, by order of the President, this must be done as soon as possible. To clarify the write-off, a citizen can:

• Submit a request to the Federal Tax Service department, which keeps records of its activities;
• Obtain information in your personal account on the website of the Federal Tax Service of Russia;
• Check for open cases in the FSSP Data Bank;
• Check your debt in your personal account on the State Services portal.

Conditions for tax amnesty on insurance premiums of individual entrepreneurs

Let’s not forget that at present there is a fairly large amount of debt among entrepreneurs for insurance premiums paid “for themselves.”

The tax amnesty allows entrepreneurs to forgive debts on these amounts, as well as penalties and fines accrued on them. Based on the adopted amnesty law, the amnesty covers insurance premiums, penalties and fines payable to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund for those entrepreneurs engaged in private practice (for example, notaries or lawyers) as of January 1, 2021, or for those entrepreneurs who by this period had already ceased their activities.

The following conditions will be taken into account:

• The debt will be written off only for those entrepreneurs who did not conduct their activities and did not submit reports;
• The basis for write-off is debt to the tax authority and funds; the entrepreneur does not need special documents.

It is important to understand that those entrepreneurs who have paid contributions and taxes, but are in arrears on one of the payments, do not fall under the amnesty. That is, it applies only to those individual entrepreneurs who registered but were unable to do business.

When and how debts will be written off: explanations from the Federal Tax Service

The debt cancellation procedure is quite simple and does not require the presence of the entrepreneurs themselves or the provision of a package of documents by them.

Debts will be written off at the tax authorities at the debtor’s place of residence. In order for a person to officially receive a write-off of overdue payments, he does not need to apply anywhere. Representatives of the state structure will do everything.

If you want to speed up the process, you can contact the tax authority. To start the procedure, you need to fill out an application at the service at your place of registration. There you can also be provided with information about when your debt will be written off. The application is usually processed within 1 month.

The essence of the tax amnesty is to provide justice for entrepreneurs who have not been able to succeed in business. Also, writing off debts will save money that the state spends on unsuccessfully collecting overdue payments.

Conditions of the 2018 tax amnesty for individuals

A law was adopted that wrote off the debts of individuals and individual entrepreneurs (IP) on taxes and contributions.

The media trumpeted the tax amnesty as some kind of great benefit for citizens.

But let's analyze who was affected by this “amnesty”.

“Tax amnesty” was declared in relation to income received by taxpayers from January 1, 2015 to January 1, 2021, upon receipt of which personal income tax was not withheld by the tax agent and information about which was provided by the tax agent in the manner prescribed by the Tax Code.

Here's how it sounds in the language of the law:

Article 217 of the Tax Code of the Russian Federation. Income not subject to taxation (exempt from taxation)

The following types of income of individuals are not subject to taxation (exempt from taxation):

1. Income received by taxpayers from January 1, 2015 to December 1, 2021, upon receipt of which tax was not withheld by the tax agent, information about which was presented by the tax agent in the manner established by paragraph 5 of Article 226 of this Code, with the exception of income:

• in the form of remuneration for the performance of labor or other duties, performance of work, provision of services;
• in the form of dividends and interest;
• in the form of material benefit, determined in accordance with Article 212 of this Code;
• in kind, determined in accordance with Article 211 of this Code, including gifts received by taxpayers from organizations or individual entrepreneurs;
• in the form of winnings and prizes received in competitions, games and other events.”;

What debts will be forgiven for individuals

Amnesty for debts of individuals
The tax amnesty will also apply to ordinary citizens. Thus, according to the approved bill, individuals will be forgiven debt that arose before 2015 for the following types of taxes.

1. Transport.
2. Property.
3. Land.

A very pressing and relevant topic is the 2021 tax amnesty for transport tax . A car enthusiast is forced to pay an annual transport tax for a car, the amount of which can be quite significant, especially if a car is registered with a power of over 200, and even more so 250 hp. A situation often arises when a car has been out of use for a long time, and taxes continue to accrue due to the fact that the owner did not deregister it in a timely manner.

Those who are faced with a similar situation can count on the fact that the tax amnesty for individuals on transport tax will allow them to write off the entire amount of taxes that were accrued as of January 1, 2015, as well as accumulated penalties and fines at the time of the decision to write off debts tax authority.

Similar problems arise not only for motorists, but also for citizens who own property in the form of an apartment, private house, cottage and dacha. There are often cases when a person does not even suspect the amount of necessary payments or that this kind of property is generally subject to taxation, and receipts for payment, as is often the case, are lost in the mail. A few years later, the receipt finds its recipient, and it reflects not only the amount for recent years, but also the late fees and fines.

In 2021, an amnesty on taxes for individuals will make it possible to get rid of accumulated debts that were accrued until the beginning of 2015. Unfortunately, those formed after this are not subject to this law.

How much will the budget lose from the introduction of a tax amnesty?

If we take into account the statements of officials and the figures they provide, the state can hardly imagine how much the 2021 tax amnesty for individuals will cost it. During the development of the bill, the amount of 80 billion rubles was announced. This figure came from the president's lips. A little later, at the stage of its discussion in the State Duma, the amount almost doubled, and we were already talking about 150 billion rubles.

The Government of the Russian Federation, represented by A. Siluanov, predicted the state's budget losses to be only 56.8 billion rubles - uncollected debts of individuals were estimated at 41 billion and 15.8 billion rubles. left to the conscience of private entrepreneurs. But if you look at the situation that has arisen from the other side, all these figures have no real basis. After all, we are talking only about those debts that no one intended to repay, and the state would hardly ever be able to actually see this money, if only in order to then lose it.