Statute of limitations for individual entrepreneur pension contributions

Statute of limitations for collecting insurance contributions to the pension fund

I was an individual entrepreneur, I haven’t worked for 8 years. Then I received a notification at work about a debt to the Pension Fund (the residential address has changed). I deregistered with the tax office and now the question is, will I have to pay the debt to the pension fund for all the years that I did not work or have statute of limitations?
Ivan, Nizhny Novgorod

Is there a statute of limitations for paying individual entrepreneur insurance premiums?

Tatiana, Moscow

Is there a statute of limitations for paying individual entrepreneur insurance premiums?

Everything seems to be clear with the timing. Since they didn’t present it, they didn’t reveal it, everything should be fine. And there is a wonderful article. 45 212-FZ:1.

A person cannot be held accountable for committing an offense if three years have elapsed from the day it was committed or from the day after the end of the period during which the offense was committed and until the day the decision on bringing to responsibility is made (the statute of limitations). 2.

The statute of limitations for bringing to justice for committing an offense is suspended if the person held accountable actively opposed the on-site inspection, which became an insurmountable obstacle to its implementation and determination by the authorities monitoring the payment of insurance premiums of the amounts of insurance contributions payable to state extra-budgetary funds .

Now the functions of administering insurance premiums are carried out by the tax authorities. The Federal Tax Service can recover non-payment from the debtor, which consists of a combination of several deadlines.

If a debt is detected, the inspectorate sends a demand to the debtor.
The period within which the demand will be sent depends on the amount of debt, the method of detecting the debt:

The demand must be sent to the debtor within no more than 20 working days from the date of entry into force of the decision based on the results of the audit;
The demand must be sent within 90 days (three months) from the date of detection of non-payment of contributions.

In this case, the body monitoring the payment of insurance premiums may apply to the court with a claim to recover from the payer of insurance premiums - an organization or individual entrepreneur - the amount of insurance premiums due for payment. An application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums.

A deadline for filing an application missed for a valid reason may be reinstated by the court. Based on Part 3 of Art.

20 of Law N 212-FZ, a resolution on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur - is adopted within a year after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.

Part 2 of Art.

REI 07/17/2009 12:43

Once upon a time I was an individual entrepreneur without forming a legal entity. In 2003, he successfully closed his activities and seemed to have forgotten about it. But in May, a paper came from the Pension Fund demanding payment of a mandatory payment to the insurance and savings part for the entire 2002, as well as penalties and fines for 2003-2008. In response to my questions about this, the Pension Fund told me that they had an audit and this arrears surfaced. What should I do?

Cheerful gravedigger 07/17/2009 12:49quote:What to do? I don't think so. Kill them. They should, let them go to court. Were they registered? Was there really a debt? If not, look for payment slips. Send them a fax so that they don’t even bother you with letters.REI 07/17/2009 02:03

The fact is that I really didn’t pay for 2002, when I closed in 2003 I was told to pay for the current one, i.e. 2003. And now they suddenly remembered. There were more penalties than the payment itself. And they say that they will not go to court and let the debt accumulate and hang like a sword of Domocles with which I will not travel abroad, and perhaps there will be an action together with the traffic police in which my car can be taken away. These are the things.

Arkan 07/17/2009 09:44

Everything that the Pension Fund says about this is a deliberate lie. This is pressure on the psyche in the style of collection agencies in order to obtain uncollectible debts. The period for collecting a mandatory payment is: 1) after the expiration of the payment deadline (December 31 of the year for which payment is made) - 3 months to submit a claim;

2) after the expiration of the deadline for fulfilling the requirement - 6 months to go to court. That's it, there are no other deadlines. Consequently, the deadline for collecting payments for 2002 expired, at the latest, in October 2003. Travel abroad cannot be limited, just as it is impossible to carry out other enforcement actions (for example, seizure of a car by bailiffs), since this requires the initiation of enforcement proceedings on based on a court decision.

But its issuance is impossible due to what was said above about the deadlines. A similar question was asked not so long ago on the forum, in addition to the answer, he suggested notifying the Pension Fund by phone that you would inform the prosecutor’s office about the negligence of Pension Fund employees, which resulted in missing the deadline for collecting payments and, as a result, causing damage to the fund. You can also remind them about the unreliable certificate of no debt that they issued to the tax authorities when they were deregistered in 2003

REI 17-07-2009 12:01

Thanks for the answer. But I am still concerned that the debt exists and penalties will continue to accrue on it. This whole farm will grow like a snowball and crush me in old age. There is an idea to sue the Pension Fund of Russia, again guided by the statute of limitations. As they say, the best defense is an attack. And if the court decides in my favor, these arrears will be written off. Is there any point in suing?

Arkan 17-07-2009 12:35

There is no meaning, no reason. Currently, the Pension Fund of Russia does not violate your rights in any way, so there are no grounds for going to court, despite the fact that somewhere in the depths of the Pension Fund of Russia’s computer there is a fine ticking on your personal account. This personal account is an internal accounting register and does not affect your rights; by a court decision, nothing will be written off from it. There are many similar cases involving tax debts, and their outcome is the same.

REI 17-07-2009 17:33

Thank you for the consultation. But what is more important now, action or inaction? Thanks again.

Arkan 17-07-2009 23:53

Inaction, you have no grounds for active action and should not have them. The most extreme (but illegal) option is if the Pension Fund of the Russian Federation turns to the magistrate for the issuance of a court order for this debt.

Statute of limitations for contributions to the pension fund – Enterprise Info

Recently a person came to me for advice. The tax office sent a letter demanding payment of arrears on insurance premiums for the period in which the person was registered as an individual entrepreneur. The person liquidated the individual entrepreneur in 2013. The debt was presented for 2011-2013. Previously, in the current Part 8 of Art. 16 Federal Law of the Federal Law of July 24.

2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as 212-FZ) indicated in the event of termination by an individual of activities as an individual entrepreneur, termination or suspension status of a lawyer, termination of powers of a notary engaged in private practice, termination of the activities of other persons engaged in private practice in accordance with the legislation of the Russian Federation, payment of insurance premiums by such payers of insurance premiums is made no later than 15 calendar days from the date of state registration of termination (suspension) of their activities, inclusive .

Everything seems to be clear with the timing. Since they didn’t present it, they didn’t reveal it, everything should be fine. And there is a wonderful article. 45 212-FZ: 1.

A person cannot be held accountable for committing an offense if three years have elapsed from the day it was committed or from the day after the end of the period during which the offense was committed and until the day the decision on bringing to responsibility is made (the statute of limitations). 2.

However, how interesting the approach is formulated, including by judicial practice.

For example, the Appeal ruling of the Rostov Regional Court dated September 24, 2015 in case No. 33-14791/2015

“...Law No. 212-FZ also does not establish a general statute of limitations for identifying arrears in insurance premiums. Article 45 of Law N 212-FZ establishes only the statute of limitations for bringing to responsibility for committing an offense, that is, arrears on insurance premiums and penalties on them do not affect..."

Source:

Question about calculating the limitation period for insurance contributions to the Pension Fund and Social Insurance Fund

Law N 212-FZ establishes that the legislation of the Russian Federation on insurance premiums is Law N 212-FZ and the regulatory legal acts of the Russian Federation adopted in accordance with it. The legislation does not provide for the possibility of applying Art.

196 of the Civil Code of the Russian Federation when determining the deadline for the collection by the control body (over the calculation and payment of insurance premiums) of insurance premiums and penalties. Thus, the three-year limitation period (Art.

196

Debt collection period for penalties in pf

1 How is the limitation period calculated?
2 Within what time frame can an overpayment from the budget be returned?
3 Limitation period for withholding underpayment from a company or individual entrepreneur

How is the limitation period calculated? The concept of limitation of actions is discussed in Art. 195 of the Civil Code of the Russian Federation. It states that this is the period when an individual or legal entity has the right to apply to the court for protection of violated interests.

In Art.

196 of the Civil Code of the Russian Federation states that, in general, the statute of limitations is three years from the date when the business entity learned or should have learned about the violation of its own rights and realized who would be the defendant in its claim.

Source: https://gyroscooter-72.ru/blanki/srok-davnosti-po-vznosam-v-pensionnyj-fond.html

How long after closing can individual entrepreneurs calculate the debt?

It may have happened to you that receipts for payment of transport tax (TN), the payment of which you had forgotten out of forgetfulness, suddenly stopped arriving due to unknown circumstances. It’s as if the tax office simply forgot about you! In reality, everything is not quite like that. Like any mandatory payment, there is a statute of limitations for transport tax. From what moment does it begin and what conditions must be met is the topic of this article.

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The statute of limitations for payment of transport tax for individuals is the period after which the fiscal authority, having discovered the fact of non-payment of the fee, will no longer be able to sue you to recover the overdue amount and penalties.

Let's figure out what date this period begins. An individual must pay the TN for the past year before December 1 of the current year; after February 1, a legal entity must pay the difference between the amount of the fee accrued for the year and the amount of quarterly advance payments. The availability of advance payments and the final dates for payment of the fee for legal entities are determined by the laws of the constituent entities of the Federation, but the deadline for submitting a declaration is 1 working day of February of the new year.

The day after the deadline for payment, the amount of unpaid tax is considered arrears, and is subject to 1/300 of the Central Bank rate for each day of delay. It is from this day that the limitation period begins to count.

The differences between the liability of individuals and legal entities are that for organizations it begins from the moment of delay; The obligation of individuals to pay tax on a vehicle begins from the moment a notification is sent to it from the fiscal authority. Thus, if a private individual was not notified of the need to pay, then he does not become liable for non-payment of these payments. However, here one should not confuse the failure to send a notification and its failure to receive it.

Another notable difference between legal entities and individuals in the context of payment is the possibility of amnesty on transport tax for individuals. The last official amnesty was announced by order of the Federal Tax Service of the Russian Federation No. ММВ-7-8/923 dated December 14, 2011. This one-time action affected only individuals and established the procedure for writing off debts on tax payments as of January 2009.

So is there a statute of limitations for transport tax for individuals? Yes - as for any debt, but there is also a list of responsibilities of the fiscal authority, the implementation of which is necessary during the procedure for claiming tax payments from citizens or organizations.

First of all, if a fact of non-payment is revealed, the Federal Tax Service must send a demand within 90 days indicating the amount of the arrears and the penalty for it. Receipt of the request must be confirmed by the signature of the person to whom it was delivered (legal entities) or, if sent by mail (to an individual), it is automatically considered received after 6 days.

The payer has 8 days to fulfill the terms of the claim, repay the debt and penalties. In the case of an organization, the fiscal authority, after this period, has the right to write off payments from its personal account.

For more information about the payment period, please click on the link "

It often turns out that taxpayers receive notifications from the tax office about tax arrears for periods long past. Are such demands legal and is there a statute of limitations for paying transport tax?

Are there any restrictions due to which the tax office loses the opportunity to claim the debt through the courts?

The statute of limitations for transport taxation, according to the Ministry of Finance, has not yet been regulated at the legislative level, but the provisions of the Tax Code clearly state that a tax offense has a statute of limitations of 3 years.

clause 1 art. 113 Tax Code of the Russian Federation. states: “A person cannot be held accountable for committing a tax offense if 3 years have elapsed from the day it was committed or from the next day after the end of the tax period during which this offense was committed until the decision to bring it to justice is made.”

If the payer does not pay the tax, then the fiscal authorities have the right to demand forced collection. Then the tax debt is withheld in accordance with the same Tax Code. That is, the actual existence of debt serves as the basis for its forced collection.

Never pay off old tax debts if you doubt their existence. It is necessary to wait for clarification and confirmation of the situation, after which you can act.

But at the same time, the Federal Tax Service can appeal to the courts regarding the issue of payments no earlier than six months after the expiration date for tax payment. Moreover, in this case, the taxpayer must receive a tax demand for payment within 3 months from the date of discovery of the debt.

The general rules state that the tax is paid before December 1 at the place where the vehicle is actually located. The basis for payment is a notification sent by the Federal Tax Service by mail 30 days before the due date of payment. Calculations at the tax office are made according to the traffic police data, and the amount is determined based on the results of the taxation period, which is prescribed in the Tax Code of the Russian Federation.

By law, if the tax office requires that payments be made for a period exceeding the 3-year statute of limitations, then the taxpayer has every right to refuse payment through legal proceedings.

Transport tax is considered by law as a financial measure of a regional nature, therefore this payment replenishes the regional and local budget, but not the all-Russian one. Tax authorities are responsible for calculating transport tax; legal entities independently carry out calculations for payment of tax contributions.

my son was an individual entrepreneur, he has not worked for 5 years, yesterday they blocked the card without any enforcement, it seems that the pension tax was not fully paid, do they have the right to do this?

Natalya, Barnaul

Is there a statute of limitations for paying individual entrepreneur insurance premiums?

Is there a statute of limitations for debt to the pension fund and compulsory medical insurance?

THE LIMITATION PERIOD IS 3 YEARS

“Civil Code of the Russian Federation (Part One)” dated November 30, 1994 N 51-FZ

(as amended on 02.11.2013)

Article 195. The concept of limitation of actions

The limitation period is the period for protecting the right under the claim of a person whose right has been violated.

Article 196. General limitation period

1. The general limitation period is three years from the date determined in accordance with Article 200 of this Code.

Article 202. Suspension of the limitation period

1. The limitation period is suspended:

1) if the filing of a claim was prevented by an extraordinary and unavoidable circumstance under the given conditions (force majeure);

2) if the plaintiff or defendant is part of the Armed Forces of the Russian Federation, transferred to martial law;

3) due to the deferment of fulfillment of obligations established on the basis of law by the Government of the Russian Federation (moratorium);

4) due to the suspension of the law or other legal act regulating the relevant relationship.

2. The running of the limitation period is suspended provided that the circumstances specified in paragraph 1 of this article arose or continued to exist in the last six months of the limitation period, and if this period is six months or less than six months, during the limitation period.

3. If the parties have resorted to a procedure for resolving a dispute out of court provided for by law (mediation procedure, mediation, administrative procedure, etc.), the limitation period is suspended for the period established by law for such a procedure, and in the absence of such a period - for six months from the date of commencement of the relevant procedure.

4. From the date of termination of the circumstance that served as the basis for suspension of the limitation period, its period continues to run. The remaining part of the limitation period, if it is less than six months, is extended to six months, and if the limitation period is six months or less than six months, to the limitation period.

Article 203. Interruption of the limitation period

The running of the limitation period is interrupted by the obligor performing actions indicating recognition of the debt.

(as amended by Federal Law dated May 7, 2013 N 100-FZ)

After the break, the limitation period begins anew; the time elapsed before the break does not count towards the new term.

Article 204. Expiration of the limitation period when protecting a violated right in court

1. The limitation period does not run from the date of application to the court in the prescribed manner for the protection of a violated right throughout the entire time that judicial protection of the violated right is carried out.

2. If the court leaves the claim without consideration, the running of the limitation period, which began before the filing of the claim, continues in the general manner, unless otherwise follows from the grounds on which the implementation of judicial protection of the right is terminated.

If the court leaves without consideration a claim brought in a criminal case, the running of the limitation period, which began before the filing of the claim, is suspended until the verdict by which the claim was left without consideration enters into legal force.

3. If, after leaving the claim without consideration, the unexpired part of the limitation period is less than six months, it is extended to six months, except for cases where the grounds for leaving the claim without consideration were the actions (inaction) of the plaintiff.

Article 205. Reinstatement of the limitation period

In exceptional cases, when the court recognizes a valid reason for missing the statute of limitations due to circumstances related to the personality of the plaintiff (serious illness, helpless state, illiteracy, etc.), the violated right of a citizen is subject to protection. The reasons for missing the limitation period may be considered valid if they occurred in the last six months of the limitation period, and if this period is six months or less than six months, during the limitation period.

Federal Law of October 2, 2007 N 229-FZ

(edited on December 28, 2013)

"On enforcement proceedings"

Article 21. Time limits for presenting writs of execution for execution

1. Writs of execution issued on the basis of judicial acts, with the exception of writs of execution specified in parts 2, 4 and 7 of this article, may be presented for execution within three years from the date of entry into force of the judicial act or the end of the period established by granting a deferment or installment plan for its execution.

2. Writs of execution issued on the basis of judicial acts of arbitration courts, for which the arbitration court has restored the missed deadline for presenting the writ of execution for execution, may be presented for execution within three months from the date the court issues a ruling to restore the missed deadline.

3. Court orders may be submitted for execution within three years from the date of their issue.

4. Enforcement documents containing demands for the collection of periodic payments may be presented for execution during the entire period for which payments are awarded, as well as within three years after the end of this period.

5. Certificates issued by labor dispute commissions may be presented for execution within three months from the date of their issue.

6. Acts of the bodies exercising control functions drawn up in the established manner on the collection of funds with the attachment of documents containing marks of banks or other credit organizations in which settlement and other accounts of the debtor are opened, on complete or partial failure to fulfill the requirements of these bodies due to the lack of funds in the debtor's accounts sufficient to satisfy these requirements may be presented for execution within six months from the date of their return by the bank or other credit institution.

6.1. Acts of bodies exercising control functions drawn up in the established manner on the collection of funds without attaching the documents specified in Part 6 of this article can be presented for execution within six months from the date of their issuance.

(Part 6.1 introduced by Federal Law dated December 21, 2013 N 358-FZ)

7. Judicial acts, acts of other bodies and officials in cases of administrative offenses may be presented for execution within two years from the date of their entry into legal force.

(as amended by Federal Law dated April 21, 2011 N 71-FZ)

8. The deadlines for presenting for execution executive documents not specified in this article are established in accordance with federal laws.

Article 22. Break of the deadline for presenting a writ of execution for execution

1. The deadline for presenting a writ of execution for execution is interrupted:

1) presentation of a writ of execution for execution;

2) partial execution of the writ of execution by the debtor.

2. After the break, the period for presenting the writ of execution for execution is resumed. The time elapsed before the deadline is interrupted does not count towards the new deadline.

3. If the writ of execution is returned to the claimant due to the impossibility of its execution, the period for presenting the writ of execution for execution is calculated from the day the writ of execution is returned to the claimant.

4. If the execution of a judicial act, an act of another body or official has been delayed or suspended, then the period for submitting a writ of execution for execution shall be resumed from the day the execution of the judicial act, act of another body or official is resumed.

5. In the event of an installment plan for the execution of a writ of execution, the period for presenting it for execution is extended by the installment period.

6. The effect of parts 1 - 4 of this article does not apply to judicial acts, acts of other bodies and officials in cases of administrative offenses.

Article 23. Restoration of the missed deadline for presenting a writ of execution for execution

1. A claimant who has missed the deadline for presenting a writ of execution or a court order for execution has the right to apply for restoration of the missed deadline to the court that adopted the relevant judicial act, if the restoration of the specified deadline is provided for by federal law.

2. Missed deadlines for presenting for execution executive documents not specified in Part 1 of this article cannot be restored.

Statute of limitations for identifying arrears in insurance premiums. does it exist?

As a general rule, the limitation period begins from the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right (Clause 1 of Article 200 of the Civil Code of the Russian Federation). The limitation period is interrupted if the debtor takes actions indicating recognition of the debt.

Statute of limitations for the return or offset of insurance premiums An application for offset or return of amounts of overpaid insurance premiums must be submitted to the Pension Fund of Russia office within three years from the date of payment of these contributions (clause 13 of Article 26 of the Federal Law of July 24, 2009 No. 212-FZ ).In relation to the payment of insurance premiums, this fact is the signing of a reconciliation report with the Pension Fund.

When the document is endorsed, the “countdown” starts again. To extend the statute of limitations, the parties must attach to the claim a petition indicating valid reasons for missing the deadline. For example, an individual entrepreneur may refer to a long-term illness, stay in prison, departure abroad, etc.

Percentage of contribution to the pension fund In what time frame can an overpayment from the budget be returned? According to the text of Art. 26 212-FZ, the statute of limitations for returning amounts of contributions to the Pension Fund is three years from the moment the surplus was transferred. In practice, entrepreneurs and firms often find out about the existence of an overpayment later, during reconciliations with the Fund.

However, how interesting the approach is formulated, including by judicial practice. For example, the Appeal ruling of the Rostov Regional Court dated September 24, 2015 in case No. 33-14791/2015 {amp}amp;#171;{amp}amp;#8230; Law No. 212-FZ also does not establish a general statute of limitations for identifying arrears on insurance contributions.

Article 45 of Law N 212-FZ establishes only the statute of limitations for bringing to responsibility for committing an offense, that is, arrears on insurance premiums and penalties on them do not affect{amp}amp;#8230;{amp}amp;#187; Or, Appeal ruling of the Supreme Court of the Chuvash Republic dated 07/08/2015 in case No. 33-2949/2015 {amp}amp;#171;{amp}amp;#8230;

In good faith, the judge cannot issue a court order under these circumstances, but in reality it is possible. In this case, upon receipt of a copy of the court order (which the magistrate is obliged to send to you by registered mail with notification to the registration address), you must submit written objections to the order to the judge within 10 days after receipt.

There is no particular need to justify it, “I don’t agree with the order, please cancel it,” and that’s enough. If there are objections, the judge will certainly cancel the court order, and the Pension Fund of Russia has absolutely nothing to gain from the claim.

REI 18-07-2009 12:31

Thank you very much. I consider the question settled.

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Statute of limitations for insurance premiums | Lawyer-Art

Hello, in this article we will try to answer the question “Limitation period for insurance premiums”. You can also consult with lawyers online for free directly on the website.

Sergey, as far as I understand from your question, you have been registered as an individual entrepreneur since 2002.

At the same time, mandatory contributions will remain contributions and will not become taxable. Insurance premiums for injury insurance remain the responsibility of the Social Insurance Fund.

If you analyze this chapter of the code, you can understand that the norms from Federal Law 212, which loses force on January 1, 2021, were copied into it. As you can see, the calculation and procedure for paying contributions PRACTICALLY does not change - only the controlling body changes. I indicated practically - since some points have changed, you can study them in more detail on your own, I will not compare.

Statute of limitations for additional assessment of insurance premiums

From the moment the court decision enters into legal force, penalties for arrears for which the collection period has expired are not accrued.

This is explained by the fact that penalties are applied to ensure the fulfillment of the obligation to pay taxes (insurance contributions, fees).

Fulfillment of the obligation to pay penalties cannot be considered in isolation from the fulfillment of the obligation to pay tax (insurance premium, fee).

What can you advise a person? Yaroslav Active user Messages: Points: Registration: To Active user Messages: Points: Registration: SimplyThe accountant wrote: write off debt older than 3 years.

If the debt to the Pension Fund of Russia does not exceed 1,500 rubles, then the period given to the Pension Fund of Russia branch for pre-trial procedure based on the decision on collection is not 2 months, but 1 year and 2 months after the expiration of the payment period specified in the earliest demand (clause 5.2 Art.

19 of the Federal Law of July 24, 2009 No. 212-FZ). Clause 16 of Art. 2 of Law N 212-FZ establishes that the legislation of the Russian Federation on insurance premiums is Law N 212-FZ and the regulatory legal acts of the Russian Federation adopted in accordance with it.

The legislation does not provide for the possibility of applying Art.

Are there any limitation periods for insurance contributions to the Pension Fund of Russia?

The law does not allow the application of a statute of limitations to the taxpayer’s obligation to pay taxes, fees, insurance premiums and penalties.

But, as usually happens, while the Federal Tax Service and the Pension Fund of the Russian Federation exchange data, the payer will suffer, since part of the data on the payment of contributions will most likely be LOST, therefore we DO NOT throw away documents confirming the payment of contributions, certificates, etc. for previous periods, but carefully store them. I recommend signing a reconciliation report on payment of contributions with the Pension Fund of Russia to avoid further disputes.

The basis for interrupting the statute of limitations is also the performance by the obligated person of actions indicating recognition of the debt and, in general, any other obligation.

And in the situation under consideration, the Pension Fund of the Russian Federation did not provide any evidence: - sending the organization a notification to eliminate existing discrepancies; — making a decision to correct the information provided. In other words, there was nothing to hold the organization accountable for.

A professional help system for lawyers in which you will find the answer to any, even the most complex, question.

Attention! Previously, a company could only offset benefits against future contributions during the billing period. The overpayment at the end of the year had to be returned upon application (Part 2.1 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ). Now the rules on offset are spelled out in the Tax Code of the Russian Federation (clause 9 of Article 431), and there are no such restrictions in it.

You need to apply to the court for recognition that the decision will not be made to refuse to declare the mother or paternity bankrupt.

If a written refusal is issued to you, then you must take into account that your joint owners do not currently have jurisdiction over the court of general jurisdiction, enter into an agreement with it.

At the same time, Part 9 of Art. 35 of Law N 212-FZ establishes that, as part of an on-site inspection, a period not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection can be verified.

As a general rule, the limitation period begins from the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right (Clause 1 of Article 200 of the Civil Code of the Russian Federation). The limitation period is interrupted if the debtor takes actions indicating recognition of the debt.

The deadline for settlements of insurance premiums is regulated by the provisions of Art. 431 Tax Code of the Russian Federation. According to it, the transfer of funds for contributions must occur no later than the 15th day of the month following the month of their accrual. For this date, the standard transfer rule applies if it coincides with a non-working day or holiday.

Firstly. You have the right to cancel the court's default judgment and remand the case for a new trial with your participation on the basis that you were not properly notified of the court hearing. You will present to the court the arguments that you presented in the issue of receiving a summons later than the day of the court hearing.

Everything seems to be clear with the timing. Since they didn’t present it, they didn’t reveal it, everything should be fine. And there is a wonderful article. 45 212-FZ:1.

Statute of limitations for collection of non-payment of insurance contributions to the Pension Fund

The deadline for paying insurance premiums in 2017-2018 is an issue that does not lose its relevance, especially in light of the change in the administrator of most contributions since 2017. Accordingly, changes have occurred in the reporting of contributions and in the preparation of bills for their payment. Are there any changes in the deadlines for paying contributions, what are these deadlines in general? We'll look into it in the article.

Deadlines for transferring insurance premiums in 2017-2018

Statute of limitations for insurance premiums from 2021

The terms of insurance contributions for compulsory medical, pension and social insurance in case of maternity and disability for companies making payments to employees are shown in Art. 431 Tax Code of the Russian Federation. In accordance with paragraph 3 of this article, contributions calculated for one month must be transferred by the 15th day of the next month.

: Rules for filling out a sick leave certificate by a medical institution and a sample

The rules for calculating insurance premiums against industrial accidents and occupational diseases are reflected in the Law “On Social Insurance” dated July 24, 1998 No. 125-FZ. In accordance with it, the amounts calculated according to the insurance tariff must also be transferred to the Social Insurance Fund no later than the 15th day of the subsequent calendar month. Insurance premiums are calculated and paid in rubles and kopecks.

The Fund recovers underpayment from the business entity:

Within three months from the moment the arrears are identified, the Pension Fund sends a demand to the business entity to repay it and pay the “accumulated” penalties.
Within a 10-day period from the date of receipt of the request, a commercial structure has the right to voluntarily repay the debt by making a payment from its current account.
If the company or individual entrepreneur ignores the requirement, the Fund has two months to independently recover funds from the policyholder’s accounts.
If this fails, the Fund must go to court within a six-month period.

Underpayment of contributions from an individual entrepreneur is not recovered in two situations: declaring an individual bankrupt in court or his death, from a company - only if bankruptcy proceedings are completed and there are no funds from the sale of property.

Attention

But the fact of an overpayment can be revealed later, for example, after a reconciliation with the Pension Fund of the Russian Federation, when the overpayment will be confirmed by a Certificate of the status of settlements for insurance premiums, penalties and fines, or even an Act of joint reconciliation of settlements, signed by both parties. Do these documents interrupt the deadline for applying for a credit or refund of the overpayment?

Thus, within 3 years from the date of payment, the policyholder can submit an application for a refund or offset of insurance premiums to the Pension Fund of the Russian Federation, and after this period, go to court, citing the fact that the statute of limitations has not yet expired.

Statute of limitations for contributions to the Pension Fund for individual entrepreneurs

Hello, in this article we will try to answer the question “The statute of limitations for contributions to the Pension Fund for individual entrepreneurs.” You can also consult with lawyers online for free directly on the website.

What is the limitation period if arrears, penalties, and fines are collected from an individual entrepreneur out of court (that’s why they laughed at you).

Fixed contributions are payments made by individual entrepreneurs “for themselves.” A fixed payment is established annually and is mandatory for all registered individual entrepreneurs.

In 2021, the mandatory payment consists of two parts - the first, which is paid mandatory (contributions to pension insurance (26%) and health insurance (5.1%) from the current minimum wage for each month of the year), the second - upon receipt of income in amount over 300 thousand rubles.

Statute of limitations for identifying arrears in insurance premiums. does it exist?

For example, explaining this by the fact that less than 3 years have passed since the day when the policyholder learned or should have learned about the violation of his right, and not at all from the date of payment of contributions. As we have already said, the Act of joint reconciliation of calculations, which indicates the overpayment, is proof that the policyholder learned about the overpaid amount.

In 2021, the rule remains that individual entrepreneurs must pay 1% on income over 300,000 rubles. in year. For example, if an entrepreneur received an income of 6 million, then from this amount he throws out 300,000 rubles and receives 5,700,000.

As the Tax Code states, the amount of “simplified” tax calculated for the tax (reporting) period is reduced by the amount of insurance premiums paid in this period (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This means that insurance premiums in a fixed amount reduce tax only for the period in which these contributions were transferred.

Officials recalled that individual entrepreneurs pay insurance premiums regardless of age and type of activity.

What pitfalls are there? If an entrepreneur is not related to the previously declared place of registration of an individual entrepreneur (legal address) or has changed his place of residence without notifying the pension fund, then he cannot make counterclaims that he did not receive an initial warning for non-payment of insurance payments. In this case, he will have to repay his debt in full.

Deadline for paying an additional contribution for yourself on income over 300 thousand rubles. for the year - no later than July 1 of the year following the reporting year. For 2021 - no later than July 2, 2021 (because July 2 is a day off).

The rule for the transition of the last reporting date from a weekend or holiday to the next working day, which applies to all tax reporting, also applies to the calculation of the tax.

But compensation for actual expenses of an individual related to the performance of work or the provision of services under civil contracts is not subject to insurance premiums at all.

Legal aspects of the dispute between individual entrepreneurs and PFs

Omsk Regional Court dated April 27, 2016 in case No. 33-3845/2016 “... Thus, when determining the deadline for collecting from the payer of insurance premiums arrears on insurance premiums and penalties, the three-year statute of limitations (Article 196 of the Civil Code of the Russian Federation) does not apply...” The statute of limitations for collection of contributions by the Pension Fund consisted of the following periods:

If an arrear has been identified, then within 90 days (three months) from the date of its discovery, the fund sends a demand for payment to the debtor;
The payer must fulfill the requirement sent by the fund within ten days (calendar);
Within a period of up to 60 days (two months) after the payment date specified in the request, the fund may recover unpaid contributions in a pre-trial manner;
Within six months after the expiration of the period, the Pension Fund could oblige the debtor to pay by filing a petition with the court.

The concept of statute of limitations applies to both overpayments under the SV and to arrears. If the payer overpays, he has the right to return it within 3 years (Article 78 of the Tax Code of the Russian Federation). This period will begin to count from the date of transfer of the excess amount.

For payments for compulsory insurance, a billing period equal to one calendar year has been approved. But reporting must be submitted not only at the end of the year, but also at the end of each of the reporting periods - quarter, half-year and 9 months.

Next week there will be a meeting at the level of the leadership of the Federal Tax Service and the Pension Fund to resolve the issue of debts arising in connection with unfiled declarations and the accrual of 8 monthly wages and tariffs.

Statute of limitations for collection of non-payment of insurance premiums to the pension fund

The organization entered into civil agreements with individuals in 2021, which provided for the payment of remuneration with the withholding of taxes in the manner prescribed by law, while the organization paid contributions, including social insurance and injuries.

The legislation establishes that a fixed payment to the pension fund in 2021 for individual entrepreneurs must be made to all entrepreneurs registered with the Federal Tax Service. At the same time, they must make fixed payments to individual entrepreneurs while they are included in the Unified State Register of Individual Entrepreneurs.

This issue is also relevant because starting from 2021, penalties for non-payment of SV have been tightened, for which policyholders can now be held criminally liable.

It must be taken into account that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make contributions to employees.
This issue is also relevant because starting from 2021, penalties for non-payment of SV have been tightened, for which policyholders can now be held criminally liable.
A deadline for filing an application missed for a valid reason may be reinstated by the court. Based on Part 3 of Art. 20 of Law N 212-FZ, a resolution on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur - is adopted within a year after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.

If an individual entrepreneur has no employees, several changes need to be taken into account. Firstly, from January 1, 2021, the minimum wage (minimum wage) increased. Consequently, the contribution in terms of pension contributions and health insurance has also increased.

Everything seems to be clear with the timing. Since they didn’t present it, they didn’t reveal it, everything should be fine. And there is a wonderful article. 45 212-FZ:1.

Thus, the amount of tax under the simplified tax system can be reduced not only by the amount of a fixed payment, amounting to 23,153.33 rubles in 2021 (19,356.48 rubles + 3,796.85 rubles), but also by the amount paid to the Pension Fund in connection with with an annual income exceeding 300,000 rubles.

Even if 5-10 years have passed since the last reporting, the individual entrepreneur continues to pay insurance payments (more precisely, they are accrued to him).

It should be noted that if the individual entrepreneur did not submit reports to the Pension Fund, then he may be required to pay the full amount of pension costs, which is about 300 thousand rubles per year. Moreover, in this calculation, according to the general rules, expenses incurred during the period are not taken into account at all - payment must be made even if a loss was incurred at the end of the period.

As the Federal Tax Service says, they have the authority to recalculate only debts from 01/01/2017. Until that date, go to the Pension Fund. And the Pension Fund tells everyone to go to the Federal Tax Service, since now the Federal Tax Service has the authority to recalculate. And so on until you get tired of it.

The same situation, please post an example of a claim, or maybe someone has a solution already in hand.

Dmitry thank you. those. As I understand it, the Federal Tax Service is on behalf of entrepreneurs :) although this is pleasing and encouraging, now we just have to wait to see what their negotiations will lead to. Another interesting question. If they recalculate the penalty downwards, will you still have to pay?

The running of the limitation period is interrupted by filing a claim in the prescribed manner, as well as by the obligated person performing actions indicating recognition of the debt. After the break, the limitation period begins anew; the time elapsed before the break does not count towards the new term.

Our invented entrepreneur Apollo Buevy decided to pay the insurance premiums himself, without turning to an accountant for help. I went to the Federal Tax Service website, started filling out receipts and got confused in the KBK. We decided to help him and other individual entrepreneurs and compiled step-by-step instructions for filling out payment documents.

The statute of limitations in your case must be applied correctly: based on your data, it is impossible to say whether it has been violated or not.

Statute of limitations for contributions to the pension fund

For 2021, the payment to the Pension Fund is set at 26,545 rubles, and for compulsory medical insurance – 5,840. Moreover, the amount will be indexed annually. As a result, we receive an amount greater than in 2021, but less than calculated based on the minimum wage established at the beginning of the year.

Join a community of conscious, socially active people who are aware and ready to defend their rights.

Pay insurance premiums after the final delivery of the results of the work or its individual stages - on the date of signing the act.

Question: How is the limitation period calculated for insurance premiums to the Pension Fund of the Russian Federation and the Social Insurance Fund that were correctly (without errors) accrued, but not paid by companies due to the lack of funds and property? Answer: Law No. 212-FZ does not establish a general statute of limitations for identifying arrears in insurance premiums. In accordance with Art. 196 of the Civil Code of the Russian Federation, the general limitation period is established at three years.

Source: https://911avtorazbor.ru/pereplanirovka/4130-srok-davnosti-po-vznosam-v-pfr-dlya-ip.html

Statute of limitations for collection of non-payment of insurance contributions to the Pension Fund

Federal Law No. 212-FZ dated July 24, 2009 establishes the following procedure for the collection of insurance premiums by the Pension Fund of the Russian Federation:

In case of failure to pay insurance premiums on time, the Pension Fund of Russia branch sends the policyholder a demand for payment of arrears on insurance premiums, penalties and fines. This must be done in the general case within 3 months from the date of discovery of the arrears (clause 3 of article 19, clause 2 of article 22 of the Federal Law of July 24, 2009 No. 212-FZ);
within 10 calendar days from the date of receipt of the demand (unless a longer period is specified in it), the policyholder must fulfill the demand (clause 5 of Article 22 of the Federal Law of July 24, 2009 No. 212-FZ);
2 months after the end of the payment period specified in the request, the Pension Fund is given to try to collect funds from the insured’s accounts in a pre-trial manner on the basis of a decision on collection (clause 5 of Article 19 of the Federal Law of July 24, 2009 No. 212-FZ);
no later than 6 months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, the PFR branch may apply to the court with an application for the collection of insurance premiums (clause 5.5 of Article 19 of the Federal Law of July 24, 2009 No. 212-FZ).

Attention

The Pension Fund will not recover minor debts through the court

Law No. 237-FZ dated July 20, 2020 changes the rules for judicial collection of fines assessed by territorial bodies of the Pension Fund of the Russian Federation from employers, organizations and entrepreneurs.

According to the provisions of Article 17 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ, for untimely, incomplete or unreliable submission of information about its employees to the Pension Fund of the Russian Federation, financial punishment, that is, fines, is applied to the employer.

If the employer does not pay such a fine, or pays it in full, at the request of the territorial body of the Pension Fund of the Russian Federation, the fine is collected in court. Until July 31, 2020 (from which time the Law comes into force), the collection procedure did not depend on the amount of financial sanctions.

A small fine is not a reason for legal proceedings

The amount of debt has now been determined, in excess of which the Pension Fund has the right to apply for collection to the court. Amendments were made to Article 17 of Federal Law No. 27-FZ dated April 1, 1996. The changes establish that the PFR authorities can go to court to collect a fine from the policyholder only after the total amount of financial sanctions exceeds 3,000 rubles.

It must be assumed that the PFR authorities will send demands for payment of fines to policyholders. The changes concern only resolving issues of collection in court.

Limitation periods for collection

If the amount of unpaid fines is less, the territorial bodies of the Pension Fund of the Russian Federation will be able to go to court for collection only if the three-year period has expired from the date of accrual of the first financial sanction, and the total amount of fines has not exceeded 3,000 rubles.

After the expiration of the three-year period, the PFR authorities can go to court to collect a small fine of up to 3,000 rubles within six months.

Collection of small amounts by other agencies

Previously, the same procedure for collecting minor amounts of debt was introduced in relation to taxes and fees, as well as insurance premiums for injuries.

1. Amendments to Article 46 of the Tax Code of the Russian Federation, which changed the procedure for collecting taxes, fees and insurance contributions, were established by Federal Law No. 325-FZ of September 29, 2019.

The rules that establish that a decision on collection is made if the total amount of unpaid taxes, fees, insurance premiums, penalties, and fines exceeds 3,000 rubles are in effect from April 1, 2021.

Tax authorities, as well as Pension Fund authorities, decide to collect arrears of up to 3,000 rubles after a three-year period. In this case, the decision on collection is made within 2 months.

2. Law No. 43-FZ dated March 1, 2020 introduced amendments to the procedure for collecting debt on insurance premiums for injuries. This Law amended Articles 26.6, 26.7 and 26.8 of the Federal Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ.

The amendments increased the minimum amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, penalties and fines subject to compulsory collection from the debtor’s property to 3,000 rubles.

The same has changed since April 1, 2021, the procedure for collection by FSS authorities, including in court, at the expense of funds held in the accounts of organizations and individual entrepreneurs.

Why is the threshold for a small amount set?

Such changes in debt collection make it possible to relieve the workload of the courts, where departments appealed for every insignificant amount.

In addition, entrepreneurs and organizations have the opportunity to independently repay debts of up to 3,000 rubles within three years.

Insurance premiums from 2021 - changes

From 2021, insurance premiums will again be paid to the Federal Tax Service and will come under the jurisdiction of the Federal Tax Service. Why do I say "again"? Because before everything was like this, then control over contributions was transferred to the Pension Fund, which, in my opinion, only worsened the situation, giving rise to many misunderstandings.

The innovations were adopted in the summer, but will come into force on January 1, 2021. At the same time, mandatory contributions will remain contributions and will not become taxable. Insurance premiums for injury insurance remain the responsibility of the Social Insurance Fund.

The law regulating the payment of insurance premiums is Chapter 34 of the Tax Code, which clearly states the calculation procedure, tariffs, base and much more for the payment of contributions.

The Pension Fund of Russia will transfer all data on arrears to the Federal Tax Service (until February 2021), but will now not be able to collect the debt, nor will it be able to recalculate.

As stated in the letter from the Federal Tax Service, the Pension Fund can “take measures to collect arrears” until the data is transferred to the tax authority (clause 3.3.1. and clause 6.6.3).

The same letter indicates other deadlines, actions related to the transfer of powers and the responsible body - I recommend looking at it. Also on January 19, 2021, the Federal Tax Service published a memo for contribution payers, which provides answers to many questions.

The foundation talks about this on its website.

Debt in contributions (if any) AFTER 01/01/2017 should be paid to the Federal Tax Service, and not to the Pension Fund - otherwise there is a risk that the payment will simply be lost. As for the return of overpaid contributions, you need to contact the Pension Fund or the Social Insurance Fund; the decision on the return of contributions for the period until 2021 will be made by these bodies. The decision will be sent to the tax authority, and the amount of overpayment will be paid from the treasury.

Question about calculating the limitation period for insurance contributions to the Pension Fund and the Social Insurance Fund

This is true if interest under a loan (credit) agreement is accrued before the principal debt is due for repayment and is paid after that. In this situation, the limitation period for a claim for payment of interest does not depend on the limitation period for a claim for repayment of the principal debt.

As you know, since 2015, only those visa-free foreigners temporarily staying in the Russian Federation who have a special patent issued by the migration service can be legally employed.

According to the applicant, the entrepreneur did not pay insurance premiums for compulsory pension insurance in the form of a fixed payment for 2004, and therefore the defendant incurred a debt to pay insurance premiums for compulsory pension insurance for 2004 in the amount of 1,800 rubles. of which 1200 rubles. — for the insurance part of the pension, 600 rubles. - for the funded part of the pension.

Was registered with the tax office. The Pension Fund does not. As soon as I registered with the Pension Fund, everything started pouring in - penalties and contributions. I paid off all my debts in 3 years. They began to charge me with debts for 2002-2009! This is still about 35,000. This is already too much. Even in judicial practice, they charge for 3 years. Are the FIUs right?

Sergey, as far as I understand from your question, you have been registered as an individual entrepreneur since 2002.

The Pension Fund of the Russian Federation may apply to the arbitration court to collect from the policyholder arrears of insurance premiums for compulsory pension insurance at the end of both reporting and billing periods, depending on the time of issuing the corresponding demand for payment of this arrears.

In the case submitted to the Presidium of the Supreme Arbitration Court of the Russian Federation, the fund’s demand was dated 21.

A very common situation is when a person registers as an individual entrepreneur, works for some time, then realizes that the business has not taken off, gives up his entrepreneurial activity, and forgets to close the individual entrepreneur. And, of course, he doesn’t pay contributions to the Pension Fund, naively believing that “since I don’t conduct any business, I don’t have to pay.” And here I am obliged!

1 How is the limitation period calculated?
2 Within what time frame can an overpayment from the budget be returned?
3 Limitation period for withholding underpayment from a company or individual entrepreneur

How is the limitation period calculated? The concept of limitation of actions is discussed in Art. 195 of the Civil Code of the Russian Federation.

It states that this is the period when an individual or legal entity has the right to apply to the court for protection of violated interests. In Art. 196 of the Civil Code of the Russian Federation states that, in general, the statute of limitations is three years from the date when the business entity learned or should have learned about the violation of its own rights and realized who would be the defendant in its claim.

If the applicant missed the deadline, the court will refuse to consider his case. The progress of the limitation period is stopped if the parties take actions that clearly indicate the acknowledgment of the debt.

Recently, new provisions have been introduced in the Tax Code, in accordance with which the rules for calculating and paying insurance premiums are regulated, including also corresponding payments to the Social Insurance Fund for mandatory payments in case of temporary disability or maternity. This also applies to payments for the provision of administration services by tax authorities.

In particular, it is worth noting the fact that the Tax Code now has a special chapter No. 34, which talks about:

object and base for insurance premiums paid;
amounts that cannot be subject to insurance premiums;
all tariffs, including those that have been reduced;
a uniform form and deadlines for submitting reports;
procedure and timing of payment of insurance premiums.

In addition, the possibility was also introduced of offsetting those costs that were incurred by payers of insurance premiums in order to pay insurance coverage in accordance with current legislation against the payment of further contributions. It is worth noting the fact that the validity of this rule is limited to December 31, 2018, and after this point its further fate is currently unknown.

At the same time, it is worth noting the fact that employees of the Social Insurance Fund are now involved in administering the costs that are allocated by companies for the payment of insurance coverage, and verification of the costs of paying this coverage, which are declared by policyholders in the calculation of insurance premiums, is carried out by the territorial bodies of the Social Insurance Fund in the order which is established by Federal Law No. 125-FZ on the basis of the information that comes to the fund from the tax service.

The Social Insurance Fund has a wide range of powers. In particular, the Social Insurance Fund is responsible for payments for sick leave, industrial emergencies, birth certificates, and maintenance of persons with disabilities.

Clause 9 of Article 18 of Federal Law No. 212 “On Insurance Contributions” states that the Social Insurance Fund can initiate reconciliation of settlements with the payer. This procedure is carried out on the basis of the rules established by the same law - Federal Law No. 212. It is carried out on the initiative of both the body itself and the payer.

The frequency of the event can be any. Reconciliation can be initiated on any date. However, the procedure is usually carried out every quarter. In particular, it is planned after sending the report in Form 4-FSS.

Is there a statute of limitations for paying individual entrepreneur contributions to the pension fund?

Good morning! My name is Tatyana, I opened an individual entrepreneur Tatarchuk, I submitted 0 reports and there was no activity. For 2012, a declaration of 0 was submitted and a contribution to the pension fund was paid. I should have closed the IP, but I held out for time. And I closed it in June 2013, and I was charged a contribution to the pension fund of about 19 thousand rubles. I am a pensioner and have still not been able to pay this contribution to the pension fund. If there is a statute of limitations for paying contributions to the pension fund. Thank you.

Good morning! My name is Tatyana, I opened an individual entrepreneur Tatarchuk, I submitted 0 reports and there was no activity. For 2012, a declaration of 0 was submitted and a contribution to the pension fund was paid. I should have closed the IP, but I held out for time. And I closed it in June 2013, and I was charged a contribution to the pension fund of about 19 thousand rubles. I am a pensioner and have still not been able to pay this contribution to the pension fund. If there is a statute of limitations for paying contributions to the pension fund. Thank you. Tatiana

The general limitation period is three years. That is, PF accruals are legal only for the last three years. Until this time, they can be challenged by claiming that the statute of limitations has passed.