What is a requirement to pay a tax, fee, penalty or fine?
According to the Tax Code of the Russian Federation, the taxpayer has an obligation to pay taxes and fees on time and in full. The timing of transferring payments to the budget depends on the type of tax or fee, the nuances of local or regional legislation, and the category of taxpayer.
Individuals pay taxes according to Federal Tax Service notifications sent by Russian Post or received through the “Taxpayer Personal Account” service on the Federal Tax Service website. For the convenience of citizens, such notifications contain not only the size of the tax base and rate, but also the deadline by which the tax must be transferred. For example, for 2021, a citizen must pay personal property taxes by December 1, 2018. According to paragraph 2 of Art. 52 of the Tax Code of the Russian Federation, a letter from the inspection must arrive no later than 30 days before the payment is due.
Personal property entrepreneurs pay taxes according to the rules established for ordinary citizens. But for business taxes, they independently calculate the amounts payable in accordance with the chosen tax regime. The payment deadlines for each tax and special regime are established by the Tax Code. For example, if an individual entrepreneur works for the OSN, then he needs to submit his annual income tax return for the past year by April 30 of the next year. During the same period, he must pay personal income tax on business activities.
Legal entities also report on taxes and fees independently: they submit reports to the tax authority and pay taxes and fees. In addition, for some taxes, the company must transfer advances within a specified period and, taking them into account, then calculate the amount of the annual tax payment.
Thus, timely payment of taxes and fees is the direct responsibility of each taxpayer and is enshrined in clause 2 of Art. 44 and paragraph 1 of Art. 45 of the Tax Code of the Russian Federation. Violation of the deadlines for transferring taxes and fees to the budget or their incomplete payment is the basis for the tax authorities to send a tax payment request to the payer.
According to Art. 69 of the Tax Code of the Russian Federation, the requirement to pay tax is a notification to the payer of the unpaid amount of tax and the obligation to pay it within the prescribed period. Inspectors send a tax payment request if a citizen or organization has arrears identified as a result of an audit. For more information about the mandatory compliance with the audit conditions, read the material “The tax office has no right to demand payment of tax outside of an audit .
From what date the updated payment request form is applied (approved by order of the Federal Tax Service of Russia dated February 13, 2017 No. ММВ-7-8 / [email protected] ), find out from the publication.
The tax payment request contains the following information:
- amount of tax debt;
- the amount of penalties accrued at the time of sending the request for tax payment;
- debt repayment period and tax collection measures - in case the taxpayer ignores the requirement.
For individuals, tax authorities also provide information about the initial tax payment deadline. In addition, in the request for payment of tax, inspectors must provide references to legislative acts regulating the payment of overdue tax. For organizations and entrepreneurs, the requirement to pay tax also contains the KBK and OKTMO for each type of unpaid tax.
What does the law say?
In accordance with paragraph 1 of Art. 69 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), a requirement to pay tax is a notification of the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.
A requirement is issued to the taxpayer if he has arrears (clause 2 of Article 69 of the Tax Code of the Russian Federation), while arrears are recognized as the amount of tax, the amount of tax not paid within the period established by the legislation on taxes and fees (Article 11 of the Tax Code of the Russian Federation).
It follows from the definition that by sending a request, the tax inspectorate lets the taxpayer know that he has not paid the required amount of tax, and also informs him that he has been charged a penalty for non-payment of tax.
What is the deadline for sending a tax demand for tax payment?
The deadlines for sending requests for payment of taxes and fees are regulated by Art. 70 Tax Code of the Russian Federation. Tax authorities have the right to send a demand for tax payment from the moment the arrears are identified. The maximum period during which inspectors are required to notify you of debt to the budget is 3 months.
What is the procedure for preparing and submitting a tax payment request? Tax officials discovered arrears - they record this fact in an internal document of the Federal Tax Service. Based on this document, a tax payment request is drawn up within 3 months and submitted to the taxpayer. If a debt to the budget was discovered as a result of a tax audit, then you will receive a request to pay the tax within 20 business days from the date the decision on the audit materials comes into force.
Moreover, even if the tax authorities missed the deadline for sending a demand for tax payment, they still have the right to collect the arrears.
IMPORTANT! If the amount of arrears is less than 500 rubles, then inspectors have the right to make a demand for tax payment within a year (Clause 1, Article 70 of the Tax Code of the Russian Federation).
An organization, entrepreneur or individual can receive a tax payment request in several ways:
- personally against signature;
- by registered mail;
- in electronic form via TKS (the procedure was approved by order of the Federal Tax Service of Russia dated February 27, 2017 No. ММВ-7-8/ [email protected] );
- in the taxpayer’s personal account (the procedure was approved by order of the Federal Tax Service of Russia dated June 30, 2015 No. ММВ-7-17/ [email protected] ).
NOTE! Cases of fraud have become more frequent - letters are sent to the company by e-mail about the presence of debts on taxes and fees. Attached to the letter is a virus file, the launch of which leads to disruptions in the operation of the computer. The Federal Tax Service never sends tax payment requests by email!
If tax authorities send a tax payment request by mail, it will be delivered to the address specified in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. This must be taken into account if the actual and legal addresses of the taxpayer do not match, since according to the law such a letter is considered received on the 6th business day from the date of sending. This means that starting from the 7th day after sending the tax payment request, the tax authorities expect you to take action to repay the arrears.
Inspectors will send an individual a tax payment request to the registration address indicated in the passport.
If the tax authorities have sent you a request to pay tax under the TKS, then you must send a receipt confirming receipt of the document within 6 days from the date the tax authorities sent the request. If the inspectors do not receive a receipt from you within 6 days, they have the right to block the company’s current account. To prevent this from happening, we recommend that you regularly check the reporting program you use to government agencies.
If during the time that has passed since the request for tax payment was sent, the taxpayer’s debt has changed, the tax authorities will send an updated request.
Referral conditions
According to the current tax legislation, a demand for payment of taxes and fees is a notice expressed in written or electronic form from the tax authority, which is sent to the payer-debtor.
The tax authority is given a period of three months to send a claim to the payer-debtor. This issue is regulated by Article 70 of the Tax Code. Moreover, if the payer’s debt to the state budget does not exceed 500 rubles, then the period for submitting the claim increases to one year.
The demand is always sent only if the organization has arrears, since this is precisely what is provided for by the current tax legislation, regardless of whether the payer-debtor is held accountable or not.
In cases where the tax authority has every reason to believe that the payer-debtor may be held liable for tax offenses, regardless of whether it is criminal or administrative liability, this point is indicated in the requirement.
The tax authority notifies the payer that he may be held liable for offenses and crimes committed in case of failure to comply with the requirement.
According to established standards, the deadline for fulfilling the requirement is set at eight calendar days, however, in some cases, the tax authority can independently set the deadline for fulfilling the requirements.
Conventionally, there are two main conditions for putting forward a demand on the payer by the tax authority:
- failure to pay or not pay in full on the part of the payer of the tax or fee;
- a decision to hold the payer accountable for crimes or offenses in the tax sphere.
When must the requirement to pay tax be fulfilled?
What should you do when receiving a tax claim? If you do not agree with it, then within 1 year you can appeal it to a higher authority. But during this time, tax authorities may have time to collect the money forcibly, so you need to object to the demand, if necessary, as early as possible.
The tax payment request specifies the date by which the tax debt, penalty or fine must be repaid. As a rule, this period is 10 calendar days. If you pay the required amount during this time, then the tax payment requirement is considered fulfilled.
What happens if the company does not repay the debt within the specified period? In this case, the tax authorities have 2 months to make a decision on collecting the arrears in an indisputable manner and blocking the organization’s current accounts. By Russian Post, in person or via TKS, the taxpayer is given a decision on collection - the decision is considered received on the 6th business day. Then the tax authorities send a collection to the bank to transfer the required amount to the budget.
Read about the maximum amount of arrears that the Federal Tax Service can recover without involving the judiciary here .
If the tax authorities missed the 2-month deadline, then they will no longer be able to collect the money in an indisputable manner. Now they have another 4 months to go to court and receive the amount owed by the court.
When tax arrears can be written off from a deposit account, find out from the publication.
Thus, an organization should settle its relationship with the budget as quickly as possible after receiving a tax payment request, otherwise the tax authorities will receive the money themselves or through the court.
For individuals, the procedure for fulfilling the tax payment requirement has some differences - the citizen must repay the debt to the budget within the period specified in the requirement. Otherwise, the tax authorities go to court with an application to collect the arrears.
Who is it awarded to?
Individuals receive requests for payment of tax at their place of registration by registered mail with return postal acknowledgment of receipt. If an individual refuses to sign a postal notification or for other reasons does not receive a letter of demand, then the date of delivery will be considered the sixth day from the date of sending the demand.
Requests to legal entities are sent to the legal address addressed to the manager, either in person against signature, or by registered mail, or by other means, including by e-mail.
Deadlines
The law limits the right of tax authorities to demand payment of taxes within a time frame. Thus, a demand for payment can be sent to the taxpayer no later than 3 months from the date of establishment of the fact of arrears.
For arrears in the amount of less than five hundred rubles, the period for submitting a claim is 12 months from the date of discovery of the fact of arrears.
Requests for tax payment arising from the results of a tax audit carried out by the Federal Tax Service are sent to taxpayers within 20 days from the date of entry into force of the decision on the tax audit.
